摘要
今天 ,新技术、新规则和新发明不断地重塑着我们的世界。会计准则制定者已采取重大措施来回应这种变化和发展。因此 ,会计基本假设 (“假设”)或基础概念 (“概念”)不能停滞不前。作为传统的四项假设的替代 ,本文建议假设可按国家宏观经济调控、会计主体 (现实主体与虚拟主体相结合 )、持续经营 (持续经营与非持续经营 ;整个企业持续经营与个别分部终止经营同时存在 )、时间分期 (定期报告与实时披露相结合 )、权责发生制与现金流量制、公允价值与成本 (公允价值、历史成本、现行成本等各种计量属性并用 )、货币与非货币计量单位 (财务与非财务数据 )等 7个概念来描述。另外 ,财务报表由于允许估计与判断而具有暂时性。使用者凡是意欲应用财务信息进行企业和经济决策时 ,都必须注意财务信息的这一特性。
Today, new technologies, new inventions and new imperatives are dramatically reshaping our world. Significant steps are already being taken to response to these changes and developments by accounting standards setting sectors in improving accounting and reporting. Hence, as the fundamentals of accounting, the basic accounting postulates(the 'postulates') or the fundamental concepts(the 'concepts') cannot be allowed to stop its progress. Instead of conventional four postulates, this article suggested that the postulates may be described as the following seven concepts(some are renewed and all are reinterpreted):national macro-economy control,Accounting entity(actual entity and virtual entity),continuity of activity(continuity and non-continuity; whole company operating and individual segment non-operating),time period(periodical report and real disclosure),accrual basis and cash flow basis,monetary and other measurement unit(financial and non-financial data) and fair value and cost.Finally, it should be recognized that financial statements are provisional in character, because of the allowed estimations and judgments.The users intending to apply financial information in making economic decisions must pay their attention to this character.
出处
《会计研究》
CSSCI
北大核心
2002年第1期5-10,共6页
Accounting Research
