conceptual framework 范文（HKFRS and conceptual framework）
- HKFRS and conceptual framework
- 关于会计的概念框架，英文名叫conceptual framework怎么理解他呢
- 我们明天英语辩论我是正方 health food反方fast food 各位好人啊给我搞点资料阿要不俺明儿死翘翘拉跪求阿
- 求助: 美国人文研究生论文,什么是conceptual framework
- 论文中的conceptual framework 是不是在你提出研究问题之后给出猜想
- conceptual framework是什么意思
- 金融会计方面的论文参考例文
- framework是什么意思
- conceptual framework 应该怎么写
- Conceptual Framework 2018
- Refer to: Conceptual Framework For Financial Reporting 2010
(published by HKICPA)
- on Page 6, under Purpose and Status
The Conceptual Framework sets out the concepts that underlie the
preparation and presentation of financial statements for external users.
The purpose of the Conceptual Framework is:
(a) to assist the Council of the HKICPA in the development of future Hong
Kong Financial Reporting Standards and Aounting Guidelines and in
its review of existing HKFRSs and Aounting Guidelines.
.
.
.
(g)
The Conceptual Framework is not a HKFRS and Aounting Guideline and
hence does not define standards for any particular measurement or
disclosure issue. Nothing in this Conceptual Framework overrides
any specific HKFRS and Aounting Guideline.
*************************************************************
Refer to: HKFRS 1 (Revised) (February 2012)
First-time Adoption of Hong Kong Financial Reporting Standards
- on Page 15, Appendix A, Defined terms:
- Hong Kong Financial Reporting Standards (HKFRS)
Standards and Interpretations issued by the Hong Kong Institute of
Certified Public Aountants (HKICPA). They prise:
(a) Hong Kong Financial Reporting Standards;
(b) Hong Kong Aounting Standards; and
(c) Interpretations.
**************************************************************
WK
,
概念框架是指当某信息到达时，我们对其进行解读的方法。这里的「概念框架」是指当某资讯到达时，我们对其进行解读的方法，这是受到我们大脑本身的基本构造影响的。
概念框架（conceptual framework)和知识系统(system of knowledge)所影响。 「知识系统」我们现有的知识的集合，这些知识多是由后天所习得的。 可以说，「概念框架」是先验，而「知识系统」是后验的。
第一，在概念框架的名称上，美国等国家把概念框架称为“财务会计概念框架”，加拿大称其为“财务报告概念框架”，国际会计准则委员会称其为“编报财务报表概念框架”，英国则称其为“财务报告概念”。名称虽然不同，但这些概念框架都与企业财务报告信息的确认、计量与披露有关。
第二，各国会计界对财务信息使用者及其所需要的信息问题的认识虽然不完全相同，但大部分国家或会计组织都把投资者、债权人及其投资、信贷决策的信息需要作为财务报告的主要目标。
1.
The Impact of Fast Food
Fast food, especially McDonald’s and KFC from the United States, has brought a lot of impacts since the first day it arrived in China. You can notice that many people, especially the youth and kids, like fast food so of them even declare fast food is more tasteful than Chinese food. So some nutritionists warn that maybe some day fast food will take the place of Chinese food. But, I don’t think so.
Yes, fast food does have some advantages. For example, fast food, as it’s name implies, provides fast and quick services. In McDonald’s and KFC, the food is usually ready to before the customer ever orders it. So, from entering the restaurant until you get your food, it maybe only takes you 10 minutes. To present-day people, who are too busy to spend time preparing their own meal or waiting in along queue for the food, fast food is the very help of time-saving.
Although fast food has had a great impact, it cannot replace our traditional food as some people predicted. Remember, the nickname of fast food is “junk food’’, that’s to say, it has no nutrition at all. What’s more, food like hamburgers and French fries provided by fast food restaurants are of so high calories that they tend to make people fatter and fatter.
In contrast, our Chinese food is much more delicious and nutritious. It’s world-known that Chinese food is one of the most delicious cuisines. Instead of fastness and convenience, it emphasizes color, aroma and taste. Thus eating becomes an enjoyment instead of a routine work you have to do every day.
So, if you are busy and don’t want to waste time, eat fast food. But, if you want to enjoy, if you want to taste, Chinese food is undoubtedly the best choice. And fast food and our Chinese food will still compete with each other in the future. But it’s impossible for one to merge the other. So, the anxiety of the nutritionists is unwarranted.
2.
Chinese Food Cultural Profile
Nutrition and Food
“Fashion is in Europe, living is in America, but eating is in China“
The phrase is a testament to the popularity of Chinese food around the world. Food is an important part of daily life for Chinese people. Chinese not only enjoy eating but believe eating good food can bring harmony and closeness to the family and relationships.
Shopping daily for fresh food is essential for all Chinese cooking. Unlike the fast food society of the U.S., the Chinese select live seafood, fresh meats and seasonal fruits and vegetables from the local market to ensure freshness. This means swimming fish, snappy crabs, and squawking chickens. Even prepared foods such as dim sum or BBQ duck for to go orders must gleam, glisten, and steam as if just taken out of the oven.
Chinese people in general are not as concerned about nutrition as Western culture. They are more concerned with the food’s texture, flavor, color, and aroma. These are the crucial points for good Chinese cooking. Chinese daily meals consist of four food groups: grains, vegetables, fruit, and meat. Because of lactose intolerance, Chinese do not consume large amounts of dairy products. Instead, Chinese substitute these with soymilk and tofu, which also contain large amounts of protein and calcium. Vegetables, fruits, and meats are usually fresh. Some exceptions include preserved vegetables such as snow cabbage or mustard greens, preserved eggs, aka “thousand year old eggs“ or salted and dried fish. Other exceptions include snack items such as beef jerky, cuttlefish jerky, sweet and sour preserved plums, or dehydrated mango slices. Canned or frozen foods are seldom eaten. Western desserts such as cookies, cakes, pies, and ice cream are eaten only on special occasions such as birthdays and weddings. After dinner, families usually eat seasonal fruit as dessert. Chinese desserts such as red bean soup, sweet white lotus’s seed soup, or steam papaya soup are served every so often as a special treat on a hot summer’s night.
Ethnic Chinese cooking does not involve a lot of deep fried cooking. The reason most of the Chinese restaurants in America have deep-fried dishes such as sweet and sour pork, almond fried Chicken, and deep-fried shrimp is to promote business and to please western tastes. This clearly reflects why there are more overweight and high blood pressure concerns in Western culture than there are in Chinese culture.
“Yi xing bu xing“
Chinese hardly waste any section of the animal and have found ways to cook nearly every part. Chinese culture believes that “yi xing bu xing,“ which means by using any shape or part of the animal the same part of the human body can be replenished and strengthened. For example, shark fin soup and bird nest soup (bird’s saliva) is served to replenish strength and increase appetite, crocodile meat strengthens the bronchia, dehydrated tiger testicle increases stamina for men, while monkey brains add wisdom. These foods are considered to be delicacies and tonics. Shark fin soup or bird nest soup is often served at special occasions such as at a Chinese banquet dinner. Other items are rarely prepared.
The Chinese banquet
The Chinese banquet dinner usually occurs on special occasions like holidays, weddings, graduations, birthdays, or having a special visitor in town. It’s an event for family and friends to get together for fellowship and laughter. There are usually 10 guests that sit around each table. The banquet dinner involves 10 to 12 dishes including appetizers like jellyfish salad or vinegar pork shank and soups like shark fin, bird’s nest, or fish lining. Main courses served at the banquet include lobster, crab, steamed fish, shrimp, abalone, sea cucumbers, quail, crocodile meat, duck, lamb, beef, chicken, and seasonal vegetable dishes and fresh fruit or sweet soup for dessert.
Regional Cuisine
There are many different cuisines in China. Each province has its own special style of cooking. There is Beijing cuisine, Hunan or Hubai cuisine, Shanghai cuisine, Szechwan cuisine, Cantonese cuisine, Hakka cuisine, etc. The most well known cuisines are Szechwan and Cantonese. The Szechwan cuisine has the spiciest dishes. They use a lot of chili paste, red pepper, and hot oil in their food. The most famous Szechwan dishes are hot chili eggplant, twice-cooked pork, Szechwan beef, Ma Po Tofu, and Kung Pau Chicken. These dishes are all very spicy and delicious.
The Cantonese cuisine is the most well known cuisine in the Chinese community2. In fact, in China, they say, “Eating is in Canton.“ Cantonese people are known to be quite particular and have high expectations about their food. All the vegetables, poultry, and ingredients have to be fresh. The timing on the cooking is very crucial. Dishes must not be overcooked, and the texture of the food has to be just right with the freshness and tenderness still remaining. For this reason, Cantonese food is very popular. Soup is also essential in Cantonese cuisine. It consists of different ingredients and herbs and is boiled to a rich and tasty soup before it is served. There are many kinds of soup and each soup has it’s own function or purpose. Cantonese women believe that “to win a man’s heart, she must first learn how to cook a good pot of soup.“
Yin Yang foods
As mentioned before, due to geographical and climate differences in China, each area has its own way of cooking and different eating habits. Northern China has cold and damp weather, and therefore people there eat more hot and spicy foods such as chilies, onions, and garlic. They believe these foods will increase blood circulation and help get rid of the coldness and dampness. Generally people from the south like to eat more mild and cooling foods because of the warmer climate. These foods reduce the hotness and dryness. This theory is called balancing “Yin and yang“.
Chinese culture believes there is a positive energy and a negative energy in the universe. “Yin“ represents negative energy and “yang“ represents positive energy. They have to be equally balanced to create a harmonious and healthy state, otherwise, conflict and disease will be created. There are elements that belong to both “yin“ and “ yang,“ meaning some elements of yin fall within yang and some elements of yang fall within yin. This importance of balancing forces has been a part of Chinese thought for thousands of years. It has become a basic guideline for social, political, medical, and dietary usage.
Foods belonging to the yin (also known as “cold“ food) are bitter melon, winter melon, Chinese green, mustard green, water crest, Napa cabbage, bean sprout, soybean, mung bean, tulip, water chestnut, cilantro, oranges, watermelon, bananas, coconut, cucumber, beer, pop, ice cream, ice chips, grass jelly, clams, and oysters. These foods cannot be eaten excessively and are thought to cause stomachaches, diarrhea, dizziness, weakness, and coldness in the body if done so.
Foods that belong to the yang (also known as “hot“ food) are chili pepper, garlic, onion, curry, cabbage, eggplant, toro, pineapple, mango, cherry, peanuts, beef, turkey, shrimp, crab, French fries, fried chicken, and pizza. Excessive intake of these foods are thought to cause skin rashes, hives, pimples, nose bleeds, gas, indigestion, constipation, redness in the eyes, and sore throat. Both food groups need to be balanced evenly, not taken excessively or deficiently in order to create a harmonious and healthy state.
Because Illness is thought to be related to an unbalance that can be influenced with dietary intake. Often, a Chinese patient may ask the provider questions such as “is there any thing that I should not eat’? Typically, Western provider will only limit food for certain illness, such as sugar intake for diabetes, or salt and fat consumption for hypertension or heart problems. However, because of the conceptual framework around health and balance of the yin and yang, the patient may expect advice on how to avoid aggravating the illness. The patient is really asking“ Doctor, because of my illness, should I watch out for certain foods? Which foods will throw off my balance even more?“ For example, certain foods in the Chinese culture are asserted to be toxic or poisonous to individuals with weakened health. These foods include crab, shrimp, clams, fish (the kind that is scales less), beef, and eggs. Post-operative patients or patients with skin problems like dermatitis, acne or eczema is often told to avoid the above items as eating these foods are thought to worsen the problems.
The usual response from the Western provider is “ No, there are no special restrictions, go ahead and eat anything you want.“ However, providers who are more knowledgeable about cultural believes might better respond with,“ Well, we can either refer you to consult our Chinese medical doctor or an acupuncturist in the clinic, or recommend that you ear foods that you are most comfortable or accustomed to“.
Food groups
As mentioned earlier, Chinese are not too concerned about eating within the five food group guidelines. There is more emphasis on how to eat to balance yin and yang. High importance is placed on freshness and flavor of produce or food. A typical Chinese’s meal usually consists of rice, soup and three to four side dishes. Dishes are made of seasonal vegetables, fresh seafood or bite-size portion of meat or poultry. Because
Chinese expect to have fresh fruit and vegetable in their daily meals, it is not difficult to comply with a provider’s suggestion to increase intake of these items. However, it might be more of a drastic change to ask an anemic Chinese patient to add more meat to her diet to help control her anemia. Again, in Chinese food, meat portions are usually small, and often used for the purpose of flavoring the dish or soup. It might be helpful if the provider recognizes the challenge of increasing meat intake and suggests culturally appropriate ways to do so. For example, the patient could add meat to dishes that were originally purely vegetable (e.g., adding chicken to boy choy, minced pork to green beans, or beef to Chinese broccoli, aka “gai lan“).
Grains and carbohydrates - Rice, Noodles, Buns
Rice and noodles are a very important part in the Chinese diet. Rice and noodles are equivalent to potato and pasta in the western diet. Handfuls of bite-sized meat and vegetables accompany the rice and noodles. Almost every meal uses rice. The different types of rice are sweet rice, long grain rice, short grain rice, jasmine rice, and brown rice. The different ways to prepare rice are steamed rice, rice soup, fried rice, and pot rice. People living in south China especially consume large amounts of rice. On the north side of China, people consume more noodles or steam buns (bread). Polished rice (white rice) contains 25% carbohydrates and small amounts of iodine, iron, magnesium, and phosphate.4 For brown rice, the bran part has not been removed from the rice. In the old days, only the poor Chinese people ate brown rice, but now studies show that brown rice actually contains more vitamin B than the polished rice. There are many processes involved before the white rice is ready for the market. Rice is treated most respectfully in China. Every grain of rice represents a hardship of labor. Parents always tell their children to finish every grain of rice in the bowl; otherwise, they will marry someone with a pimple-scarred face.
Noodles
Chinese noodles come in different sizes and shapes. They can be cooked in the soup or stir-fried, which is known as “chow mien.“ Noodles are usually served for breakfast, lunch, or late snacks. During birthday celebrations, noodles are served to symbolize long life. The longer the noodle, the longer the life will be for the birthday person. Accompanying meat and vegetables are chopped up into small pieces and stir-fried or steamed. A dinner meal usually has soup in the middle, surrounded by 3 to 5 main dishes of vegetables, seafood, and poultry dishes.
Buns and breads
Chinese bakeries carry pastries and sweet buns filled with delights such as red bean paste, egg custard, BBQ pork, or coconut cream. Families eat them on the run for breakfast, or to curb a midday snack attack. Hong Kong bakeries are known for their wide variety of baked and steamed buns, which may have been influenced by English high tea culture during British rule of the colony. Northern Chinese are known for their fluffy white buns, which may be served in place of rice during meals. In the US, we often see these white buns served with Peking Duck.
Foods to improve weak health
Sometimes when the Chinese feel a deficiency in their health or strength, they usually seek a traditional method first, which is to use herbs and special ingredient soups to replenish the energy level and to stay healthy. Northern Chinese call it “gin bou,“ and the southern Chinese call it “bo sheng.“ They usually go to herbalists for herb tea or to seek out advice from an elder or a wise person to learn how to cook the special soup.
The herbal tea and the special ingredient soups usually require hours of slow cooking in an ancient style clay pot, before they reach maximum benefits.5 These soups are often used for postpartum, illness, old age, and weak energy. They have special soup recipe books available to explain how to use different soups for different situations. It requires great knowledge and patience to make the appropriate soup. Often, traditional Chinese will use herbs and special soups for all illnesses before he or she seeks out an alternative treatment from Western medicine. Western medicine is often reserved for more severe health problems, as many Chinese believe that Western medicine is “too strong“ for them.
3.
The New American Food Culture
John Ikerd
“Eating is a moral act,” as my friend Brother David Andrews, a fellow promoter of sustainable agriculture, is fond of saying. Although we may not give it much thought, what we choose to eat is a reflection of our basic values and beliefs. Eating makes a social statement – we eat with our family and our friends. Eating makes a political statement – what we eat affects what other people will and won’t have to eat. Eating makes a moral statement – what we eat affects how the earth is treated, and thus, reflects our personal ethics. Whether we think about it or not, eating is a reflection of character.
For the most part, Americans want their food to be quick, convenient, and cheap – regardless of whether they buy it at a supermarket or a local fast-food franchise. Americans like things that are fast and easy, requiring minimal personal or economic sacrifice. Americans also value “looking good” and choose foods that “look good.” Some are even willing to spend a lot of money for food that makes them “look good” – as when they eat in expensive restaurants. The characteristics of America’s dominant food culture are cost, convenience, and appearance.
However, a new American food ethic is emerging to challenge these dominant values. The rapid growth in demand for organic foods, averaging more than 20 percent per year for more than a decade, is but one among several indicators of a new food ethic. Organic foods were neither cheaper nor more attractive than conventional food, nor were they more convenient to acquire. The early organic consumers were more likely to be labeled “counter-cultural” than as “trend setters.” Those who chose organic foods obviously were expressing a different food ethic.
Farmers markets, community supported agriculture organizations (CSAs), and other means of direct food marketing have experienced growth rates similar to those for organic foods. So, the new food ethic cannot be defined simply as an aversion to agricultural chemicals or genetic engineering. The new American food ethic reflects a desire to build relationships with farmers, and through farmers, with the earth. Certainly, some organic consumers are concerned mainly, if not exclusively, with their own physical well-being. But, many others buy organic foods because the philosophical roots of organics are in stewardship and community, in caring for the earth and its people. Most who buy food at farmers markets, CSAs, etc., seek out farmers who share this new and different American food ethic, regardless of whether their products are certified as organic.
The new food culture might seem insignificant, if we look only at sales of “alternative food products” – including, organic, natural, pesticide free, hormone and antibiotic free, free range, grass-fed, etc. Sales of such products probably amount to less than one percent of total food sales – not including foods labeled natural, light, healthy, etc., that are no different in substance from conventional foods.
But, a growing number of Americans are expressing doubts and outright dissatisfaction with the current American food system. And, their dissatisfaction is not with cost, convenience, or appearance. They simply don’t trust the corporate food manufacturers and distributors, or the government, to ensure the safety and nutritional value of their food. And they certainly don’t trust the corporations or government to promote stewardship of land and or the well-being of ordinary people. These Americans are searching for foods that will reflect a different set of ethical values – not just in the food itself, but in how their food is produced and who benefits and suffers as a consequence of its production.
This new food culture is but one dimension of a whole new American culture. In their new book, The Cultural Creatives, Paul Ray and Sherry Anderson provide compelling evidence that some fifty million Americans are now leading the way in creating this new American culture. The authors identify three distinct groups within American society,
CF是指你研究的理论的基本框架。比如一般要讨论的话题都是需要这样的：提出一个你感兴趣的话题，然后列出引用的观点，这种引用最好是把正反的观点都列出来，然后根据引用总结你的观点。
按我的理解，conceptual framework是对论文中涉及的主要方面的概括和解释。
比如论文题目是“基于A理论的B算法”，那么CF中就要解释1）A理论是什么，包含基本和关键概念的定义等；2）B算法的流程、步骤、适用范围（定义域）、主要参数设置、输出结果（值域）等；3）如何比较B算法与其他算法的优劣，最好是定量比较，如正确率、复杂度等。
英文全称：conceptual framework
中文名称：概念框架
定义：是指当某信息到达时，对其进行解读的方法
所属学科：科学；哲学；
特性：它是在经验之前的，也就是理论知识
概念框架和知识系统：
以电脑程式做例子，一个只能接受整数（integer)变数的程式，如果被输入了字串（string)的资讯时，就会出现错误。 因为程式本身只能解读整数的资讯，它也会把所有的资讯都解读成整数。 但如果资讯的内容不是整数，仍然以整数的方法解读时，就会出现没有意义的讯息，而造成错误。
这并不是说，那个输入了的字串是亳无意义，因为如果以其它的程式解读的话，是仍有可能正确地解读出那字串的含义。 可是，对那个只能接受整数输入的程式来说，这个字串则是亳无意义的，或是不能被理解的，也可以说，在让程式的系统内，那个字串是不存在的，只有整数是存在的。
金融会计则是金融企业对自身资金运动进行控制的一种手段，是金融企业开展一切金融活动的基础。下文是我为大家整理的关于金融会计方面的论文参考例文的内容，欢迎大家阅读参考!
浅谈金融危机与会计规范
【摘要】赋予 会计规范变迁生命力的是资本市场的 发展，规范变迁的动力则是重大 经济事件，特别是金融危机的发生的发生。本文在简要的介绍了金融危机和会计规范之后，通过对会计规范具有影响的金融危机的回顾，得出了一些有益的启示：需要客观看待会计准则在经济危机中的作用，在危机中发现会计规范的缺陷，并构建更严密的会计概念框架以使财务信息无偏差地反映经济现实。
【关键词】金融危机;会计规范
20世纪以前，会计的发展基本上是处于一种无序的、自由放任的状态之中，会计准则还属于一种非正式规则。20世纪初，随着经济业务的复杂化，会计 职业界首先感到了会计管制的必要性，人们开始要求使用统一的会计规范。1906年，针对当时铁路行业对重置会计的滥用，美国制定了赫本法案(Hepburn Act)，授权州际商业委员会为铁道业制定一套统一的会计制度，铁路业成为最早受到会计管制的行业。1917年，美国公众会计师协会(AAPA，现已改为美国注册会计师协会AICPA) 发表了现代会计的第一份权威性指南《统一会计》(The Uniform Accounting)，标志着人类开始通过会计规范对会计行为实行管制时代的到来。
一、美国20世纪30年代经济大萧条
1929爆发了波及世界的经济危机，1929年10月24日，美国股票市场大跌价。几周之内，纽约证券交易所所有股票下跌了50%，大约260亿美元失去了，大体相当美国在一次世界大战中支出的费用。通商，贸易流通中的交换手段被冻结，制造业的残骸到处都是，农民找不到产品的销售市场。成千上万的多年储蓄化为乌有。
1929年资本主义国家爆发空前的经济危机，松散的会计实务和对创造性会计的滥用被指责为市场崩溃和经济萧条的罪魁祸首。为了响应纽约证交所的要求在大萧条中逐渐恢复公众和投资者对证券市场公允性的信心，国会成立了SEC，它有权规定财务 报告编制中会计处理方法，并确保上市公司遵循“一般公认会计准则”(GAAP)。这一机构先于确定GAAP的主体成员之前就开始运作，可以看到政府对规范会计准则的急切心情。随后，SEC着手 组织会计职业界制定GAAP，投票决定了依靠民间机构会计原则委员会(APB)制定的制度，SEC希望能够通过对其施加压力来影响会计准则。
二、亚洲金融危机
1997年7月2日，泰国宣布放弃固定汇率制，实行浮动汇率制，引发了一场遍及东南亚的金融风暴。8月，马来西亚放弃保卫林吉特的努力。一向坚挺的新加坡元也受到冲击。印尼虽是受“传染”最晚的国家，但受到的冲击最为严重。10月下旬，国际炒家移师国际金融中心香港，矛头直指香港 联系汇率制。接着，11月中旬，东亚的韩国也爆发金融风暴，17日，韩元对美元的汇率跌至创纪录的1008∶1。21日，韩国政府不得不向国际货币基金组织求援，暂时控制了危机。1997年下半年日本的一系列银行和证券公司相继破产。于是，东南亚金融风暴演变为亚洲金融危机。
1998年12月，联合国贸易和发展会议的成员M.Zubaidur Rahman向该组织提交了一份名为《会计披露在东亚金融危机中所扮演的角色：应吸取的教训》的研究报告，分析了东亚金融危机的一般特征、金融危机爆发的直接原因：区域内国家会计和信息披露制度不完善、会计 审计准则质量较差、会计信息使用者忽视了引发金融危机的诸种要素，严重降低了公司和银行财务报告的透明度。会计在金融危机预警中应发挥的作用，提出各种有助于提高会计披露质量和透明度的建议：如风险集中与会计披露、衍生金融工具与会计披露、或有负债问题与会计披露等。2001年，国际会计准则理事会(IASB)宣告成立，倡导在全球推出统一的会计标准，其制定的国际财务报告准则(IFRS)已在130多个国家得到 应用。
三、美国次贷危机
次贷危机(subprime crisis)又称次级房贷危机，也译为次债危机。它是指一场发生在美国，因次级抵押贷款机构破产、投资基金被迫关闭、股市剧烈震荡引起的金融风暴。它致使全球主要金融市场出现流动性不足危机。美国“次贷危机”是从2006年春季开始逐步显现的。2007年8月开始席卷美国、欧盟和日本等世界主要金融市场。次贷危机目前已经成为国际上的一个 热点问题。
在危机蔓延之初，会计准则一度成为千夫所指。首当其冲的就是公允价值条款。经济危机期间，欧美 政治家、银行家们纷纷将矛头对准了按市价计算的公允价值会计准则，认为正是这种会计方法导致了危机的恶化。2008年12月30日，SEC向国会提交报告表示，公允价值条款不可废止，但应修改完善。随即，IASB 计划推出与银行资产减记有关的减损支出披露准则，要求公司公布在不同减损模型下计算得出的公司资产价值有何不同。同时，IASB还拟于2009年开展对减损准则的全面修订，并有望在2009年内推出。
四、经济危机下对会计规范制定的反思
(一)需要客观看待会计规范在经济危机中的作用
不可否认的是，会计准则会对政府、投资人和债权人的决策产生影响，这些决策行为反过来又会影响各方面的利益关系，完全无偏的准则是不实际的，会计准则的改变确实可以在一定程度上缓解经济危机。”适时地调整准则可以在危机中提振市场信心，有助于国家宏观经济政策的实施。当然，会计准则并不是导致经济危机的根本原因，所以不可能靠它解决经济危机。正如80年代银行危机出现时，许多人认为这是70年代的会计准则15号公告的后遗症，它并未消除危机，只是延迟了危机。
(二)需要在危机中发现会计规范的缺陷
准则是在一定的历史条件下形成的，危机使人们重新认识会计准则的局限性。如前所述，80年代的金融危机之后，公允价值被认为比历史成本更真实和迅速地反映金融机构财务状况。在这一轮次贷危机中，公允价值的缺陷暴露无疑。金融业的利润在经济形势好时，由公允价值计量的利润被高估，夸大了对经济的乐观预期;经济形势不好时，资产的市场定价往往被低估，以公允价值计量的盈余数据被低估，以公允价值计量反映的会计信息的相关性不高，这误导了投资者，使他们对低迷的金融 环境更加悲观。因而，公允价值会计只是通过财务报表提供公司各项资产要素的公允价值信息，而不是提供整个公司的公允价值信息，这意味着公允价值会计反映的公司价值也是相对的。
(三)需要构建更严密的 会计概念框架
会计准则实质是为了保护投资人利益的，而在危机中准则制定机构的立场很可能屈从于 政治需要。为了防止在危机中出现“救火式”的准则，需要构建一个严密的会计概念框架(Conceptual Framework，简称CF)并作为准则制定的理论基础，使具体的准则之间具有内在的逻辑一致性，有助于FASB更能体现公众利益。从理论上讲通过CF的研究，逐步确立了会计准则制定的科学化思想，并使现有的会计理论研究更加系统化，财务会计理论研究的内容也更加集中，这样也避免了在每次 经济危机中，会计准则都成为危机“替罪羊”的尴尬局面，帮助会计准则赢得广泛的信任和权威。
参考文献
.
.财经论丛.
.安徽商贸 职业技术学院学报.
.会计准则.
.会计准则.
浅析金融会计的风险识别与防范
金融行业在现代经济中居于核心地位，金融行业的繁荣对促进国民经济腾飞起着积极作用。而金融会计则是金融企业对自身资金运动进行控制的一种手段，是金融企业开展一切金融活动的基础。因此防范和识别金融会计风险，无论是对金融企业自身还是对整个国民经济都有十分重大的意义。
一、金融会计风险的概论
在金融机构正常的运营管理活动中，由于会计人员错报、漏报会计信息，使得财务报告反映失实并导致信息使用者出现决策性失误，最终让金融机构遭受到了损失。这就是金融会计风险。
二、金融会计风险的主要表现形式
金融会计风险主要表现在一下几个方面：
(一)会计核算中存在风险
金融企业的运作与会计核算之间关联十分紧密。一旦发生金融风险，都会跟会计核算联系到一起。它主要表现在以下几个方面：空白凭证管理混乱;领发、使用、保管环节存在问题;“三分管三分用”的制度未能被严格执行;财务处理较为混乱;会计科目被滥用;一些重要会计事项在没有得到会计主管审批就开始执行;会计核算时，出现“一手清”的现象等。这些现象对金融会计来说，都存在在一定的威胁和风险。
(二)会计制度存在风险
目前，部分会计核算的标准和规定，存在着与现实工作情况不适应的情况。例如，我国部分巨额贷款中存在着严重的呆账现象，为金融行业带来了极高的风险。现今，我国部分国有银行已经出现了很多的呆账。银行如果还是按年底贷款余额比例来提取呆账准备金，那么相对于银行因贷款而遭受的巨额损失来说，其根本不具备任何意义，完全无法挽回损失。从国外一些银行倒闭的实例来看，不良贷款应该得到及时的处理。否则，银行以及其他类似的金融借贷机构将会蒙受巨额损失。
(三)会计人员存在风险
所有的会计活动，都需要会计人员来完成。如果会计人员自身业务素质有所欠缺或者职业道德修养不高，那么其在会计活动中，很可能出现人为的数据信息偏差或者违规的操作行为，并由此损害金融企业的资金财产。为金融企业带来风险。
(四)会计的监督职能存在风险
风险监督是会计的工作中另一项重要的职能。然而，在我国很多金融机构中，会计的监督职能已经被大幅弱化了。例如，有部分商业银行，在运营过程中只是一味地追求存款规模的不断扩大，却忽视了信贷的监督管理。这种做法无疑是弱化了会计的风险监督职能。为了金融机构带来了金融会计风险。
(五)支付结算时存在风险
随着我国经济活动的日益活跃，支付活动也在日益频繁。而支票等各类票据也慢慢成为了支付的主要手段。一方面，票据使用人可能对票据缺乏一定了解，使用方式不当;另一方面，随着科技的进步，票据犯罪也在日益增长。由于这两方面的原因，使得金融会计在支付结算时面临各种风险。
三、金融会计风险的成因
(一)来自市场经济环境的影响
随着市场经济的飞速发展，原有的市场经济体制开始暴露出种种的弊端和缺陷。从账面上看，金融机构的投资回报率相当的高。因此，很多社会资源开始介入金融机构，各地的金融机构正在迅猛增长。然而目前，我国的市场准入机制还不够完善，社会平均利润率低于统一标准，部分地区的地方政府还在推行地方保护主义。因此，各地金融机构或多或少地存在着违法违规的行为。金融会计风险因此而增大。
(二)会计的监督职能未能有效发挥
会计的监督职能，实质上就是对企业内部资金运动的监督。充分发挥会计的监督职能，能够为企业的各项经济活动的顺利开展并最终实现盈利提供有效保障。同时，它更能够在根本上保证是企业一切经济行为的合理性和和合法性。
(三)金融管理模式还亟待完善
一方面，我国的市场目前仍缺乏一系列相关的管理制度和措施，市场的公平性得不到保证;另一方面，金融企业的内部控制制度并不完善，监管力度不够。在会计岗位的设置上，岗位之间制约力度不够，
违规违法操作现象屡禁不止。无论是从宏观上来看，即整体市场 环境，还是从微观上来看，即企业内部控制和 会计岗位的设置，我国的金融 管理模式都存在着亟待完善的地方。
四、应对金融 会计风险的措施
(一)健全金融企业会计的规章制度
我国目前还处于金融会计基础比较薄弱的阶段。因此，我们要注意健全会计法规体系，通过制度方式降低金融会计风险。在 实践中，不断研究和讨论会计理论，然后就归纳、 总结、引入我国的金融会计法规。让其适应我国的金融环境，降低金融会计风险。通过对金融会计法规体系的研究和完善，逐步制定出与《会计法》相配套的法律法规和司法解释，提升相关法律法规的实用性和预见性，从而降低因理论或法规而出现的会计风险。通过健全金融企业会计的规章制度，规范会计人员的业务行为，可以有效地防范因会计人员个人违规行为而产生的金融会计风险。
(二)建立健全金融机构内部控制制度
第一，会计内控观念需要重新认识。会计的内部控制应该由以前防人为偏差为主的旧观念转换到以现在的预防防金融风险为主的新观念上。会计的内部控制体系，应在全局观的指导下，逐步转变成一个项目制度与措施有机联结的整体。第二、财务人员应树立起信息安全观念，对因信息变化而导致的实质内容的变化作出密切关注。这样做对实现会计内部控制有着极为重要的作用。第三、构建内控体系。管理层和操作层是会计内部控制体系的两个组成部分。通过两者之间的制约和平衡，可以逐步实现会计的内部控制职能。
(三)完善会计监督机制
会计的监督职能就是对会计的基本职能，进行内部和外部的监督。内部监督就是要金融机构建立健全其内部控制制度，通过内部控制，减少金融会计风险。而外部监督，则是要求建立一个严格的会计惩罚机制，例如使用新闻曝光，信用等级评定的方式，加强对违法违规机构的处罚力度。最大化惩罚机制的威慑力，可以有效遏制会计信息失真的现象，显著降低金融会计风险。实际 工作中，遇到重要的 经济事项时，无论是决策还是执行都应该严格实行相互制约、相互监督的机制。对于会计资料，金融机构内部应定期进行内部 审计。通过不断实践，金融机构要形成一套可行的有效的内控方法和措施，并通过规章制度使其规范化、系统化。完善会计监督机制，需要内部与外部共同努力，一方面企业内部要建立、规范企业内部控制的措施和方法，一方面要加强外部监督、实行严格的处罚机制。两方面共同下手，才能够有效减低金融会计风险。
五、结语
金融会计风险对金融行业健康稳定的 发展有着极为不利的影响。而金融行业的稳定与否又关系到整个国民经济。所以对于金融会计风险，我们应该予以足够的重视。不断完善我国关于金融企业会计的法律法规，建立健全金融企业的内控制度，完善会计的监督职能，提高会计人员的综合素质，是金融企业降低和规避金融会计风险的有效手段。
Framework的意思：框架; (建筑物或物体的)构架；(作为判断、决定等基础的)信仰；观点；准则；(体系的)结构；机制；骨架；结构。
读音：
词性：通常在句中作名词，作为主语或宾语。
固定搭配：conceptual framework?概念框架 ; 概念架构 ; 念架构 ; 概念构架。
例句
1、One problem is procedural: what to do with the Kyoto framework.
这有一个程序上的问题，即如何处理京都框架。
2、This?flexible?framework?allows?any?object?to be?translated?into?another?type.?
这一灵活框架允许任何对象转换到另一种类型。
3、Those who?do?read?my?prose?appreciate?the craft with?its?emotional?weave?under?a?rigorous?symbolic?framework.?
那些确实阅读过我的散文的人都很欣赏其在严格的符号框架下编织情感的巧妙方法。
文献研究（Literature Review）,又常被称为文献综述，英语中有时称作理论框架 (Conceptual Framework)。但文献研究跟理论框架之间还是有细微的差别，在什么时候用Literature Review,什么时候用Conceptual Framework 呢？
一般情况，当研究是为了弥足别人研究不足，矛盾，或空缺的情况时，我们用Literature Review，目的是呈现别人已经做过什么，有哪些发现，但还有那些空档；
但研究是一个开发性研究（Developmental Research)，设计研究 (Design Research), 或设计实验（Design Experiment, 实际上它们都是一回事)，我们习惯用Conceptual Framework,为什么？因为我们是为了说明我们的设计是如何在基于别人设计，发现的基础上进行的，已经有的理论框架是什么，别人验证的有效方法有哪些，我们的设计是如何在词基础上进行的。
1989年颁布，2010修改，2018年3月新的颁布
provide financial info to user such as investor, lender, other creditor for decision making
what to report?
economic resource and claim
change in resource and claim from financial performance
financial performance reflected by accrual accounting
financial performance reflected by past cash flow
fundamental and enhancing
fundamental: relevant (material) and faithful representation
enhancing: compare, verify, timeliness, understandable
BS
asset, liability, equity
PL
income, expense
other statements
info about elements, cash flow, contribution, distribution, assumption, and estimate
reporting period
going concern
reporting entity = entity that prepares financial statement
single - portion - more than 1 entity
consolidated, unconsolidated, combined
BS: asset lia, equity
PL: income, expense
recognition: inclusion of an element of financial statement in BS or PL
open + income - expense = close balance
de-recognition: removal of asset and liability
measurement basis: selection of the method for measuring an element of FS
fair value, value in use, current cost
* should be relevant, faithful represented, factors specific for init recog
required effective communication
1. objectives and priciple, not rules
2. classification ----》 group similar, separate dissimilar
3. aggregation: not too many details, but no excessive aggregation
concept of capital: financial and physical
financial: (mean net asset) nominal $ unit, unit of constant purchasing power
physical: (productive capacity) unit of output a day
