会计概念结构与会计理论、会计准则关系探讨

Research On the Relations Among Financial Frame Accounting Theory and Accounting Standard

通过分析比较会计概念结构、会计理论与会计准则三者的概念及关系，认为：财务会计概念结构有助于会计准则的制定，有利于使用者理解财务会计和财务报告。

The article analyses the differences and relations among Financial Frame, Accounting Theory and Accounting Standard. Then concludes that Financial Frame benefits to the formulation of Accounting Standard and usersunderstanding of the financial accounting sheet and reports.