【作者】 杨宇；

【导师】 葛家澍；

【作者基本信息】 厦门大学 ， 会计学， 2007， 博士

【摘要】 本文主要运用规范研究方法,对会计理论中的会计要素及其应用问题进行理论探讨,试图通过对会计要素内涵和外延的不同界定,从信息观的角度入手,在概括和分析各流派理论主要观点的基础上,厘清会计要素分类和定义的理论。具体地说,本文首先辨析会计要素的含义,界定理论研究的对象、范围和作用。然后将会计要素置于财务会计概念框架的整个体系乃至会计理论体系中进行考察,目的在于找出会计要素设置的逻辑推导前提或决定性因素,以及对会计要素设置有重大影响的因素。研究起始于对会计假设、目标、对象以及会计基本观念的考察,主要是研究它们是否具备了会计要素设置逻辑演绎的充分必要条件。在上述研究基础上,本文认为会计要素设置的主要逻辑前提及决定因素是:会计目标和资产负债观。进一步的研究是沿着上述思路,在比较、分析各国财务会计概念框架以及借鉴当前最新会计要素理论研究成果的基础上,结合经济学、法学和管理学等相关学科知识,检验当前会计理论中不同会计要素设置方法的演绎过程及其解释意义,剖析资产和负债的定义,并相应地提出本文对会计要素分类和定义的看法。更多还原

【Abstract】 Based on the normative research methodology, this paper conducts a theoretical investigation of Elements of Financial Statements in accounting theory and their applications. The purpose is to clarify the theory of categorizing and defining of Elements of Financial Statements through the different definitions of the connotation and extension of them, from the information perspective and by summing up and analyzing the main viewpoints of different schools of theories.Specifically, this paper first examines the meaning of Elements of Financial Statements and defines the object, scope and role of the theoretical research, and then probes the Elements of Financial Statements by placing them into the entire system of the Conceptual Framework of Financial Accounting and the system of accounting theory, in order to identify the premise or decisive factor in the logical derivation of the setup of Elements of Financial Statements and the factors which have a significant impact on the setup of them. The research starts with an investigation of the accounting postulates, objectives, targets and basic accounting viewpoints; the research is focused on ascertaining whether they possess sufficient and necessary conditions for Elements of Financial Statements to set up logical derivation. On the basis of the above research, this paper finds that the main logical premise or decisive factors for the setup of Elements of Financial Statements is both the objectives of financial reporting and the asset-liability views.Further research follows the above train of thoughts, compares and analyzes the Conceptual Framework of Financial Accounting in various nations, and draws upon the latest achievements of theoretical research on Elements of Financial Statements, and takes advantage of knowledge in economics, jurisprudence, management science and other related areas to verify the derivative process in the current accounting theory with regard to the setup methods for Elements of Financial Statements and its interpretative meaning. This paper also probes the definitions of assets and liabilities and puts forwards its viewpoints on the categorization and definition of Elements of Financial Statements.更多还原