浅谈我国财务会计概念框架的构建

The structure of the financial accounting conceptual framework

财务会计概念框架对会计准则的制定有着重要的指导性作用。文章通过对新会计准则的基本准则进行了分析,就如何构建我国的财务会计概念框架作了探讨。在会计国际化的今天,尽快建立我国的财务会计概念框架已是大势所趋。为了适应客观经济环境的发展变化,会计理论界的专家和学者极力呼吁应构建一个既符合我国国情又与国际财务会计趋同的中国财务会计概念框架。

The conceptual framework for financial accounting is important aecounting standards. In this paper has the analysis on the basic criteria of the guidance of the development of new accounting standards , and how to build our country＇s financial accounting conceptual framework is aslo discussed. In today＇s Internationalization of accounting, to establish China＇s financial has become an irresistible trend. In order to adapt to the accounting conceptual framework as soon as possible development of objective changes in the economic environment, the experts and scholars of the accounting theorists appeal to build a China＇s financial accounting coneeptual framework＇ that not only consistent with China＇s national conditions but aslo has the same situation with the international financial accounting.