摘要
会计确认维度可理解为认识、分析和描述会计确认的视角,这种视角应是多层次、多角度的,但是,现有会计确认理论体系恰恰缺乏这种维度上的完整性和认识上的系统性,由此导致会计确认概念的狭隘、确认标准的单一和平面化,进而造成会计确认理论乃至整个财务会计概念框架经常陷入一种难以从根本上摆脱的困境。因此,需要确立多维视角,从确认对象、目标、范围、时间、标准等多个维度出发,构建基本逻辑一致、能够涵盖所有确认环节和不同确认对象、基于完整财务报告范围的会计确认理论框架。同时,基于不同的财务报告目标和对象维度,将会形成一种多层次、差异化的会计确认标准体系,由此推动财务报告向多重报告体系和平行报告模式转化。上述会计确认理论和财务报告模式的改变,凸显出财务会计学科体系再次解构重塑的必要,当今会计理论发展和会计环境演变的某些新特征都预示着这一历史性节点的到来。
The dimension of accounting recognition can be considered as the perspectives to understand,analysis and describe accounting recognition,which should be a multi-level and multi-angle concept. However,it seems that's what exactly the existing accounting recognition theory lacks of,which resulting to a narrowed concept of accounting recognition and sets of over-simplified and limited recognition standards. As the consequence,the theory of accounting recognition and even the whole financial accounting conceptual framework have been trapped into a dilemma which is quite difficult to get solved completely. Therefore,it's necessary to establish a multidimensional accounting recognition perspective,including all the basic factors of accounting recognition,such as the objects,the objectives,the scope,time and standards as well,in order to build an theoretical framework of accounting recognition based on the view of the full range of financial reports,with some consistent basic logic,and covering all recognition levels and different objects. Such a framework,with different financial reporting objectives,will lead to a multiple reporting system and parallel-reporting pattern,in which it highlights some necessity of the deconstruction of financial accounting system. The new characteristic in theoretical development and environmental evolution of accounting shows that,the historic moment of such reconstruction is approaching.
出处
《会计研究》
CSSCI
北大核心
2015年第1期32-39,96,共8页
Accounting Research
基金
山东省社科规划项目(12CKJJ02)
山东省自然科学基金项目(2009ZRB02117)资助
