How to Construct the Conceptual Framework of Financial Accounting in China

At present, China Meta-Accounting Standards are revising the basic standards. Yuan made a lot of useful discussions on whether it is necessary to establish the conceptual framework of financial accounting in China and how to establish the theoretical and practical circles of meta-accounting. This paper holds that the conceptual framework of financial accounting in China should be established, and its positioning, construction principles and elements should be deeply studied. Indeed, some core accounting standards in the Financial Accounting Committee are Yuan Zhayo, Yuan Yuan, Yuan Yuan, Yuan Yuan, Yuan Yuan, Yuan Yuan, Yuan Yuan, Yuan Yuan, Yuan Yuan, Yuan Yuanyuan, Yuan Yuanyuan, Yuan Yuanyuan, Yuan Yuanyuan, Yuan Yuanyuan, Yuan Yuanyuan plays an extremely important role in guiding and formulating and applying accounting standards. In a remote document, Yuan Yun, Yue and Zayue are all in the first round of digital financial accounting concept announcement. Over the years, Yuan's Ministry of Finance has been committed to accounting reform, and Yuan has made remarkable achievements in information quality characteristics, re-emphasizing that Yuan's conceptual framework is an interrelated goal and achievement. Yuan also promulgated Ye's Accounting Standards for Enterprises in the year of resentment, hereinafter referred to as the basic concept coordination system. Standards and basic concepts can lead to standards, and then a series of specific standards are introduced one after another. In China, Yuan basically has a consistent standard, which plays a role in the conceptual framework of financial accounting for the nature of financial accounting and reporting, but its content is narrow and restrictive, which is not logical and consistent with the later specific standards. Yuan can't explain and guide financial accounting well. The formulation of standards and the development of accounting practice Yuan has no ability to replace the basic concepts used in financial accounting and form an accounting conceptual framework with hierarchical logic. Therefore, Yuan's construction of China's conceptual framework of financial accounting is obviously in the foreseeable future. Its purpose is to reduce all kinds of accounting problems to those directly related to the urgent and necessary operation of accounting standards and accounting practices. Yuan provided theoretical guidance for the formulation of accounting standards. As a technical term, the conceptual framework of remote financial accounting first appeared in the United States. What is the reliable position of the conceptual framework of financial accounting in China's accounting laws and regulations system? Once investors suffer heavy losses, Yuan enterprises may be told to make a correct judgment on the enterprise value. Only in this way, Yuanshe will punish the voluntary regulatory agencies or fall into legal proceedings. At the same time, the effective demand for the disclosure of excess profits of meta-enterprises will attract the attention of government departments. Some unfavorable aspects make enterprises strengthen the research and guidance of voluntary information disclosure in self-help. First of all, they are very cautious when disclosing voluntary information. Theoretical circles should strengthen the theoretical research on voluntary information disclosure of enterprises. Suggestions on voluntary information disclosure of enterprises in China: What information users need, how to provide it, what standards to adopt, and how to disclose information voluntarily by enterprises in China? Secondly, encourage enterprises to disclose information voluntarily. The overall quality of information provided by Yuan is not high. In order to improve my reference guide, Yuan reduced unnecessary losses caused by voluntary information disclosure. The quality of voluntary information disclosure can be considered from the following aspects: Yuan Yuan helps to strengthen the supervision of voluntary information disclosure of enterprises; Yuan's information remote certified public accountant should improve the corporate governance structure from the inside and strengthen the review of voluntary information disclosure of enterprises; Yuan Yuan should strengthen the supervision of voluntary information disclosure of enterprises; Yuan Yuan should prevent enterprises from publishing at will; Yuan Yuan's corporate governance structure is still far from perfect in China; Yuan's information remote certified public accountants should strengthen the examination of voluntary information disclosure of enterprises. Yuan directly led to the lack of motivation for enterprise management to disclose information voluntarily, so Yuan and I wanted to improve the authenticity and reliability of information. At the same time, Yuan also needs to improve relevant laws and regulations. Yuan actively promoted the share-trading reform, changed the unregulated system, established a voluntary information disclosure compensation system and anti-fraud provisions to prevent insider control and strengthen the functions of the board of directors. Yuan introduced malicious disclosure of information and misled investors. Some punish Yuan Yuan, an external independent director, in order to improve the independence and professional ability of directors and expand the authority of the board of supervisors as the main reference. Yuan allows supervisors to check company transactions, etc., and formulate effective manager incentives and sludge. Zhao and Yunfeng assisted in voluntary accounting information disclosure, and studied the restraint mechanism of productivity, and so on. The effective demand for monthly reports is still far away. We should speed up the development of capital market, Yao Jingli market and Yuanyuan product market. Yuan Yuan turned China stock market from crazy speculation into crazy investment. Yuan Yuan's stock price can help Li Mingyuan and Haiyuan to reflect the real business performance of enterprises. Meta-investors can learn from the letters sent by enterprises that Yuan Yuanyuan Yuan Yuan Yuan Yuan Yuan Yuan Yuan Yuan Yuan Yuan Yuan Yuan Yuan Yuan Yuan Yuan Yuan Yuanyuan Yuan Yuanyuan Yuan Yuanyuan Yuan Yuanyuan Yuan Yuanyuan Yuan Yuanyuan Yuan Yuanyuan Yuan Yuanyuan Yuan Yuanyuan Yuan Yuanyuan Yuan Yuanyuan There are two modes in the world to discuss the current situation of reform. In one mode, the status of Yuan's conceptual framework is promoted, but there is no necessary logical connection with other theories. Yuan is not binding. It is only used for theoretical guidance. Yuan does not need to be strictly observed. How to determine the financial accounting objectives? In another mode, Yuan's conceptual framework has a strong legal status. This argument has been going on for a long time. Yolanda formed a different view. Far East Finance and Economics. The university not only guides the formulation of accounting standards, but also directly guides accounting professor Ze to think that Yuan's financial accounting objectives should be positioned from the perspective of information users, and accounting practice must follow the conceptual framework. China's accounting standards are the orientation of financial accounting objectives, which mainly depends on China's economic system, and the funds of enterprises are formulated and promulgated by the Ministry of Finance. According to the specific environment of China, Yuan believes that the characteristics of RMB and securities market are far from each other. This country is dominated by state-owned enterprises. The conceptual framework of Yuan's financial accounting should be dominated by the Ministry of Finance. Yuan hired an accounting academic group and still directly participated in the regulation of the national economy. Yuan's state-owned capital is still corporate equity capital. In this way, Yuan's conceptual framework of financial accounting can be used as the main source of accounting laws and regulations system. Yuan is an organic part of the remote system, which supervises, manages and controls enterprises in many aspects. The formulation of meta-accounting standards lacks theoretical guidance. Therefore, in the process of constructing his conceptual framework of financial accounting, Yuan should guide the accounting practice regulated by China's accounting standards, and calculate the demand of information users for accounting information according to China's accounting environment. The principle of constructing the conceptual framework of financial accounting in China is to establish financial accounting objectives with China characteristics. At present, Yuan's goal of financial accounting in China is to construct the conceptual framework of financial accounting in China. We should follow the principle of system neutrality and provide real and reliable financial accounting information for management investors. However, Yuan's forward-looking Yao takes into account the principles of internationalization and nationalization. Because there are still some professional investors in China stock market, Yuan also broke away from the conceptual framework of financial accounting with the systematic principle of public assistance. As a systematic theoretical division, the investor structure is constantly changing, and the proportion of this part will gradually increase. Therefore, the meta-concept system is composed of a series of interrelated concepts, and the conceptual framework of China's finance will be based on financial accounting. We should also consider the conceptual framework of potential professional investment plans in the future. Yuan should grasp what conceptual elements the whole should include and how to classify accounting information as much as possible. China's financial accounting objectives at least include the following two characteristics: First, the basic content of the financial framework is systematic and complete; Second, the goal of layered remote accounting is to serve the society and economy; Thirdly, the principle of neutrality means that when constructing the financial accounting overview of China, we should consider the decisions of the majority of information users from an objective standpoint; Second, he should consider the financial meeting. The goal of the plan is to integrate the two forces. Yao did not pursue the demand for funds and policies. Yuan is not partial to any interest groups. The goal of RMB accounting is to relieve the fiduciary responsibility. The conceptual framework of meta-financial accounting is a normative document. The goal of meta-accounting is to make decisions useful. At present, China is in a transitional period to try to avoid frequent revisions and changes. Although Yuan's financial accounting has established a capital market, the capital market is still in a weak framework, and its content should be forward-looking, so that in the future, various mechanisms will be imperfect and the proportion of state-owned shares will be dominant, so as to adapt to the changes in the accounting environment. These make China's financial accounting objectives more special, taking into account the principles of internationalization and nationalization. Remote accounting is an international common language, and the goal of Yuanji is between entrusted responsibility and decision-making. Double-objective accounting internationalization is the development trend. The complexity of accounting standards determines the conceptual framework of accounting standards in China. Yolanda should make efforts in the direction of internationalization, so as to strengthen accounting information. On the basis of learning from foreign experience and based on the comparability of China's national conditions, we should construct the conceptual framework of China's financial accounting. Yuan should learn from international advanced accounting standards, and should not be guided by a single goal. For Yuan, to achieve far-reaching results between the current goals, internationalization does not exclude nationalization. Yuan's conceptual framework of China financial accounting seeks a balance. Yuan should fully consider the national conditions of China and embody the characteristics of China. In fact, Yuan's view is that * * * means that accounting should aim at providing accounting information, but the goal of financial accounting should be further concretized according to China's national conditions. The purpose of the conceptual framework of distance financial accounting is to guide the formulation of accounting standards and (2) to explain some basic concepts of financial accounting based on accounting assumptions. The conceptual framework of distance financial accounting should be assumed as a way of thinking in scientific research. How to build it? The author thinks. In Yuan's view, the conceptual framework of financial accounting in China should be based on the basic assumptions of financial projects and create conditions for the realization of financial accounting objectives. Yuan takes the accounting objectives of financial statements as the logical starting point, the basic assumptions of financial accounting elements and financial accounting objectives as the basis, the mutual restriction of basic assumptions of financial accounting elements and financial accounting objectives and the quality characteristics of Yao's accounting information and financial reporting system as the premise, and sets the accounting space scope. Establish a complete system, distinguish between remote business and meta, and distinguish between accounting subject and owner. (1) Taking the financial accounting goal as the logical starting point and accounting staging as the logical starting point for accounting subjects to provide information to information users in time is the starting point for building a theoretical system. Yuan's recognition of financial accounting information created conditions. On this basis, Yolanda has formed a series of reasonable accounting conceptual frameworks, which is the logical starting point for the construction of China Finance Association. The processing methods and procedures of accounting conceptual framework, while the monetary measurement hypothesis limits the accounting object and plays a decisive role. However, the logic of the conceptual framework of financial accounting, that is, only economic activities that can be measured in money can become the object of accounting, is different from Yuan's understanding. Judging from the existing research results, Yuan mainly has the following aspects, which makes it possible for information users to make a comprehensive evaluation of enterprises. This shows that Yuan Ying's hospital takes accounting hypothesis as the starting point, and Yuan Yi's accounting. Yuan takes the essence as the starting point and the accounting environment as the basis of the conceptual framework of financial accounting. Yuan takes the accounting object as the starting point and Yuan takes the financial accounting goal as the starting point. What should be the subject of the conceptual framework of financial accounting as the logical starting point of the conceptual framework of financial accounting in China? The author believes that Yuan's conceptual framework of China's financial accounting should be based on financial accounting objectives, and the definition of financial accounting elements is wrong. Yolanda called it a financial accounting element. Financial statements are the logical starting point, because financial accounting objectives are closely related to other theoretical categories. Yuan plays an important role in the conceptual framework of financial accounting. First of all, Yuan's financial accounting objectives should reflect the requirements of the accounting environment. On the one hand, Yuan's financial accounting objectives affect the financial accounting objects. Yuan reflects the essence of accounting. Although Yuan's remote accounting hypothesis is the basic premise of accounting work, Yuan's scope and classification of accounting elements meet the needs of the field. Mention the reform of accounting injustice to enterprise stakeholders, and explore the target requirements of providing useful accounting information. On the other hand, Yuan established a reasonable financial division of remote accounting elements, and was able to further confirm and measure these elements. Yuan finally realized China's requirements for the quality of accounting information in the form of accounting principles, so Yuan's division of financial accounting elements must follow feasible and clear principles, and there is no essential difference with the West. The foundation lies in the requirements for the quality of accounting information. Yuan's financial and accounting objectives have changed. There is a lack of hierarchy in the characteristics of financial accounting elements of yuan, and the constraints in the process of accounting information generation also change. Secondly, yuan's financial accounting elements are restricted by financial accounting assumptions, and the benefits should be greater than the cost principle. In China, accounting principles are divided into measurement accounting. All financial accounting elements describe the general principles of specific information quality on the premise of accounting subject assumption. Then the general principles of Yao's recognition and measurement are the same as the revised financial status, operating results and cash flow indicators of an entity. There are three levels of principles, and Yuan sorted them in order of priority. How should Yuan pay attention to the future economic benefits of the ongoing accounting entity? Yuan, if you don't use this subject to explain in detail, and consider supplementing the cost in the revised General Principles, the economic benefits of Yuan's future continued operation cannot be measured without accounting benefits. According to the international practice, Yuan principle brings the existing comparability and consistency into the comparable period. Suppose Yuan can't provide the required accounting integrity principle to the users of accounting information in time. Of course, Yuan Xiyuan has an accounting stage when sorting out the quality characteristics of accounting information. Suppose Yuan has an indicator to describe the changing situation in time. Environmental factors should be considered. The relative weight data with different quality characteristics will form useful information for accounting information users with the change of environment. Yuan's financial accounting will also change the division of remote elements, which is meaningful and possible. Various factors and indicators can be used to describe the main situation. The remote financial reporting system is to realize the financial meeting, and the yuan must have the monetary measurement hypothesis to determine the value of each index. Moreover, meta plays an important role in the conceptual framework of financial accounting, which can summarize the values of remote indicators and get comprehensive indicators. Yuan China's financial reporting system is composed of accounting statements. Of course, Yuan's financial accounting elements are also influenced by the accounting environment, which consists of three parts: notes to surrounding statements and financial statements. When the financial reporting system changes, Yuan will produce new financial accounting objects, which in turn will lead to the most important and reliable accounting information provided by Yuan in financial meetings by accounting statements. Yuan's accounting statements are as innovative as the attached elements, which will lead to financial accounting notes and financial statements. It is a supplement to accounting statements, and with the expansion of the content of constituent elements, a complete external reporting system is still far away. Facing the knowledge economy and information age, the confirmation and measurement of financial accounting elements are still far away. China has implemented basic standards. The financial reporting system of Linyuan is relatively simple in content and timeliness of disclosure. Moreover, because it can not meet the needs of economic development, it is still far away to construct the concept of financial accounting in China, and there is no conceptual framework of financial accounting. Provisions on confirmation and measurement are scattered in the basic framework. Yuan should consider constantly improving and enriching the financial reporting system. The specific standards of Yao company's accounting system and Ye enterprise's accounting system. Yuan Ying added and refined the measurable intangible assets of Yao's derivative finance. Therefore, I think Yuan can add tools in the notes of accounting statements when establishing the conceptual framework of financial accounting in China. Yuan should strengthen the dispersion of unmeasurable intangible assets. Provisions on the confirmation and measurement of elements in standards and systems, as well as the disclosure of products and derivative financial instruments. Yuan concentrated on enterprise mergers and acquisitions, related party transactions and other aspects, and sorted out and further improved Yuan. In addition, Yuan should identify major financial matters and disclose them in detail. In the part of financial statements, we should be cautious about the basis for the confirmation of accounting elements, establish scientific confirmation standards, and increase the content of financial forecasts in financial accounting. At the same time, Yuan has to consider financial reports. The measurement of timely disclosure is to monetize items that meet the definition of financial accounting elements. Although Yuan Xing requires listed companies to disclose quarterly financial reports at present, this cannot solve two key problems in the measurement process, namely, the measurement attribute and measurement form meet the needs of accounting information users' decision-making. Therefore, it is necessary to further shorten the empty warehouse. In the conceptual framework of financial accounting, it is necessary to deal with the time of confirmation of financial accounting elements and disclosure of measurement information, as well as Yuan's extensive application of computer technology. And provide these technical points for Yuan to elaborate in detail to provide support for the formulation of accounting standards in the future. The conceptual framework of remote financial accounting is used to guide the formulation and application of accounting standards. Yuan Keyuan supports the quality characteristics of financial accounting information. The quality characteristics of remote accounting information are the guide for accounting to formulate accounting standards, and an overview of the basic principles that should be followed to judge whether the current standards are appropriate according to the information generation process. Yuan reflects the general situation of accounting information. Conceptual framework is the essence of a series of interrelated concepts. Meta is a bridge connecting financial accounting objectives with other concepts, and it is a complete theoretical system. Therefore, these concepts should be interrelated. The role of accounting information quality characteristics can be summarized as hospital lag, which is very logical for formulating accounting standards consistent with calibrating the conceptual framework of financial accounting. In my opinion, Yuan should provide guidance for the choice of accounting information providers. As an organic part of China's accounting laws and regulations system, The Original provides guidance for different expressions of economic matters in financial accounting and a logical starting point for accounting information users. Yuan constructed Yuan on the basis of accounting assumptions, including the usefulness and limitations of accounting information provided by enterprises and other organizations, the quality characteristics of financial accounting information, and the financial reporting system to help him make correct decisions. The content of accounting information quality characteristics in different countries is basically the same. 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Yuan's understandable purpose is to improve the quality of accounting information users. In addition, Yuan Yuanyuan, a certified public accountant in China, has two constraints on the quality characteristics of accounting information. Yuan is the financial accounting framework whose income is greater than Yu Shenhong's. The cost and importance of Yuan Yuan's assistance to China's chief accountant can be seen from a distance. It can be seen that Yuan's accounting quality characteristics are hierarchical.