摘要
财务会计概念框架的命名及形式。会计两种基本职能论是“公认的”。财务会计具有控制职能。目标是职能的具体化,因而,财务会计应当建立提供真实信息和强化经济管理的基本目标。为实现财务会计的基本职能和基本目标,在建立财务会计信息质量特征已经公认的情况下,建立控制质量特征成为会计工作和会计理论发展的迫切需要。对财务会计控制内容、目标、控制质量特征体系进行探索。
This paper puts forward the title and form for concept framework of financial accounting. It is well recognized for the “two basic functions” theory of accounting. Financial accounting has the function of control. Target is the manifestation of functions. Therefore, financial accounting should establish a fundamental goal to provide true information and strengthen economic management. In order to realize the basic function and basic target of financial accounting, under the circumstance that it is well recognized to establish the quality feature of financial accounting information, it urgently cries for the establishment of control quality feature for the development of accounting job and accounting theory. It makes an exploration on financial accounting in its content, target, and control system of quality feature.
出处
《北京工商大学学报（社会科学版）》
北大核心
2005年第4期38-42,共5页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
概念框架
基本职能
基本目标
质量特征
控制质量特征体系
concept framework
basic function
basic target
quality feature
control system of qualityfeature
