论我国会计理论体系的构建——会计核心理论的研究

On the Establishment of Accounting Theory System in China ——Research into Core Theory of Accounting

对会计理论体系,主要是美国财务会计概念公告、国际会计财务报告编报的框架及我国会计理论工作者的理论研究进行了评述,提出了构建以财务报告目标为核心理论的我国会计理论体系构想。

This paper comments on the accounting theory systems, mainly the financial accounting conception announcement in U.S.A, the frame of financial report in international accounting and the theory research of accountants in China and puts forward conception of China's accounting theory system with the establishment of the goal of financial report as the core theory.