财务会计概念框架初探

Conceptual Framework of Financial Accounting

财务会计概念框架是在美国财务会计准则委员会先后发布的7份概念公告的基础上形成的一个有序的逻辑体系,目的在于指导会计准则的制定或应用。我国有必要加快构建财务会计概念框架体系,以取代现行基本会计准则。

This article briefly describes the contents and functions of financial accounting conceptual framework,analyses the need to build this framework in China,and suggested that we should accelerate the construction of the conceptual framework system to replace the basic accounting principles in China.