摘要
公司财务学领域需要借鉴其他相近学科的经验,关注概念框架的研究。财务的性质和职能始终是公司财务概念框架的研究起点,国内外从来都没有真正意义的目标起点论。公司财务概念框架内含财务本质与职能、财务环境与假设、财务目标、财务对象与要素、财务分析和财务管理工具箱等一系列概念。在构造公司财务概念框架时,需要对确认、计量和报告三个概念在会计与财务之间加以区别,确立财务确认、财务计量和财务报告三个新概念。
Corporate finance needs to learn experience of other similar disciplines and to focus on conception framework research.The nature and function of finance always are the starting point of corporate finance conception framework research.There is never real meaning of goal starting point theory at home and abroad.Corporate finance conception framework contains a series of concepts,such as financial nature and function,financial environment and hypothesis,financial goal,financial object and elements,financial analysis and financial management toolbox and so on.Constructing corporate financial conception framework,we need to differentiate from recognition,measurement and report concepts in accounting and finance.then establish three new concepts of financial recognition,financial measurement and financial report.
出处
《会计研究》
CSSCI
北大核心
2010年第7期32-39,共8页
Accounting Research
