我国现阶段财务会计概念框架之我见

Opinion on Present Conceptual Framework of Financial Accounting in China

国际金融危机爆发后,二十国集团(G20)领导人峰会及金融稳定理事会(FSB)提出了建立全球统一的高质量的会计准则的倡议,作为指导会计准则的财务会计概念框架,其实现国际全面趋同显得尤为重要。我国新修订的《企业会计准则--基本准则》在立足本国国情的同时,努力与国际趋同,在我国现阶段承担起财务会计概念框架的责任;而其自身存在的不足,也要求我们不断对其进行完善,使其更好地发挥应有的作用。

After the explosion of international financial crisis,the G20 Financial Summit and FSB had proposed the establishment of a unitive and high-quality accounting standard.As a guide to the accounting standard,the conceptual framework of financial ac-counting is particularly important in realizing the international convergence.The newly-revised Accounting Standard for Business Enterprises： Basic Standard in China is playing the role of the conceptual framework of financial accounting with the basis of na-tional conditions as well as the effort of international convergence.In view of its shortage,we are also asked to improve it continu-ously in order to make it play its role better.