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1、 Accoumtingabn5thebasictheoryoftheselectionoftheaccomtingconceptualfraumework,wiiichInveadireetimpactonthePositioningefotherconceptualframeworktheories.Nospecificaceountingobjectives,qualitativeclaracteristicsofaccomtinginfonmationaccoumtingrecognition,aceountingmeasurementandaccountingelementsofthe
2、basieconceptsandprinciples业isverydifficulttofonmaconceptualfrauneworkconsistentwiththetheory.AccountingassumptionsaceoumntingtieoryandPracticearethebasiepremiseorassumption,basedontheeconomicenvironmentandbusinessenvironmenttomalkeareasonablelinitedtrathtojadge.Conceptualframeworkferaceountingforaec
3、ountingpractices训anorderlynamnerndtPiayanonmativerole.AccountingprinciplesamdaccomtingPracticesdirectiycontrolaetivityinordertoensureeffeetiveaeeountingofthegoaltoreaclu哥8.1Accountinggoal|8.11definitionofAccomtinggoalI1966,AmericanAccountingAssoeiation(AAAJ)tocommemoratethe50thamiversaryofthefomding
4、theorganizationofasphecialcommittee,aftertwoyearsofresearcinadealnndimarkreportoftheGeneralAccountingTheorytiatswelLkmownvreportsthebasicaccomtingtheory“(ASOBAT),wiictdefinedthegoalofaceoumntingincladethefollowingfourpoints:Otheseofthelinnitedresoureesoftiedecision-malingieffectivemamagementandcontr
5、olofanorganizationsumanandmaterialresources;Record(Conservatiomandthereportofthefiduciarydutiesofresourees;totheperformaneeofsocialfunetionsantsocialeontroL:8.1AccountinggoalC)theDnitedStatesAccoumntingPrinciplesBoardI1970,theUnitedStatesaceountingprinciplesatthetime-settingbodiesAccountingPrinciple
6、sBoardissuedits10threport“forthefinancialstatementsofenterprisesreportedthatthebasieconceptsandaceountingprinciplesythegoalofaceountingisalsodeseribedInitswiewthefinameialaccomtingandfinancialstatementsofpmpose,whichist0provideinformationonthequantiffcationofamenterprisesfinancialinfonmationandtiese
7、statementswillhelpsersofinformationrimarilyinvestorsandcreditorg)eftherelevantdecision-malking:8.1Accountinggoal1(AmerieanInstituteofCertiffedPublicAceoumntantsBytheAmerieanInstituteofCertifiedPublicAccomtamtscommissioned训1971toheadedhyaresearchgroupspecializing训begimingthegoaleffinancialreporting,I
8、1973theCommissionissuedareportentited“FinancialReportofthegoabrthestudyreportthereportsaidthattheobjeetiveoffinamcialstatementsitprovideforeconomiedecision-malingaceordingtotheinformation,antgoabasedgoaldecompositiommsersandparposestiedemandforinformationthequalityofinfonmationfinancialstatementssuc
9、hastleSpecialReportrecomumendedatotalof12.哥8.1Accountinggoal|(TheDnitedStatesFinancialAccountingStandardsBoard(FASB)FASBsSFACNolsaid:“thepreparationoffinancialreportsshouldbefortiepresentandpotentialinvestorscreditorsmdotherinformationsersprovidingnsefulinformationtoenalhlethemtomalkerationalinvestm
10、entcreditandsbunilardecisions.“FASBatthesametimeonwhatkindofusefulinfornationwithdeciston-maling,tiativconducivetoforecastcashinflowndoutflowoftheamountoftimeandmcertaintyofinformation.“8.1Accountinggoal(S)nternationalAceountingStandards(LAS)Thefinancialstatementsofthegoalistoprovideelpitheeconomicd
11、ecisionmalkinginantmberofusersabontthefinamcialsituationofenterpriseseconomicperformanceandfinancialpositionoftheinformationclangesFinancialstatementsalsorellectthebusinessmamagementoftheresourcesentrustedtoibythedutyentristedwiththemanngementoraceountability,Thereasonwhycorporatemserstoassessthemam
12、agementofthejobentrustedtoadmninisteriszppropriate训ordertonakeeconomicdecision-malking,suchas:5tomaintainorselltheinvestmentofenterprisesmammagersaresuclrenewalorreplacement熹8.1Accountinggoal(GAnstralianAceountingResearchFoundation(AARI)Generapurposeffnancialreportsofthegoalstoprovideinfonmationonth
13、edesignatedalloeationofscarceresoureesandtoevaluatetheinfonmationsefultalsocanbensedformamagementreportsfromnserstobearthedutyentrustedwiththemanagementeftheresort8.1Accountinggoal(D)DnitedKingdomAccomtingStandardsBoard(ASBJ)I1999,theASBintheUK“StatementsofPrinciplesforFinancialReportingypatforwardt
14、hegoaloffinancialreportsas:theojectiveoffinancialstatementsistoprovidethebodyofthereportregardingthefinancialperformanceandfinancialPositionoftheinformationthascontrbutingtoavarietyofuseFromthemainevaluationreportofthefiduciarydutiesofmamagementandtedevelopmentofrelevanteconomicdeciston-malding,help
15、usersevaluatethebodyofthereportsabittytogeneratecashncladingtetimeandtodeterminehedegreeJ,aswellasthemainfinancialadaptabitityevaluationreportadaptabitity).“熹8.1Accountinggoal1(8)China“AecountingStandardforBusinessEnterprises“达theaiunofaceoumntingisdefinedas:“theabjectiveoffinmmeialaccomtingreportsaretoproviensersoffinancialreportsandcorporatefinancialposition,operatingresultscashflowandotherrelevantaceoumntinginformationtoreflecttheperformamceofthefidaciaydutiesofcorporatemanmgementhelpsnsersoffinancialaccountingreportstommalkeeconomicdecision-making-
