世界各国会计职业界普遍意识到,有必要建立一套会计概念结构,以指导会计准则的建立和会计实务的处理,使之具有一贯性和良好的理论基础。本文主要介绍美国、联合王国、加拿大(略)、澳大利亚(略)和国际会计准则委员会会计概念结构的发展状况,同时进行简要的比较分析。历史概况过去数10年间,虽然在会计概念结构的建立方面,进行了许多尝试,但进展不大。只是到了七、八十年代,才取得了一些具有重要意义的进展。1973年,美国特鲁布拉德委员会(Trueblood Committee)发表了关于《财务报表目标》的报告。为了进一步贯彻执行这个报告,财务会计准则委员会(FASB)开始了它的概念结构研究计划。由于这个研究计划经费充足,因而该计划的发展并未受到委员会面临的其他重要问题(如物价变动会计、外币折算、退休金会计)的阻碍。1978—1985年间所发表的六个《财务会计概念说明》就是该计 It is generally recognized by the accounting profession in various countries in the world that it is necessary to establish a set of conceptual structure of accounting in order to guide the establishment of accounting standards and the handling of accounting practices so that they are consistent and sound in theory. This article mainly introduces the development of the accounting conceptual structure of the United States, the United Kingdom, Canada, Australia, and IASC, as well as a brief comparative analysis. History Overview Although there have been many attempts to establish the conceptual structure of accounting in the past few decades, little progress has been made. It was only in the 1970s and 1980s that some important progress was made. In 1973, the Trueblood Committee of the United States published a report on “Financial Statement Objectives.” In order to further implement this report, the Financial Accounting Standards Board (FASB) began its conceptual structure research program. Due to adequate funding for this research project, the development of the plan was not hindered by other important issues facing the Commission such as accounting for changes in prices, foreign currency translation and pension accounting. The six “concept notes for financial accounting” published between 1978 and 1985 were the calculations