我国财务会计概念框架文献综述

Literature Review of the Conceptual Framework of Financial Accounting in China

目前。财务会计概念框架已经成为财务会计理论的核心内容。许多西方发达国家和国际会计准则委员会都非常重视对财务会计概念框架的研究，并已纷纷建立起各自的概念框架体系。而我国目前只是加速颁布实施了具体会计准则，但具体会计准则却造成前后准则矛盾重重和会计实务的混乱。因此，中国财务会计概念框架的制定是必要的和紧迫的。针对这个问题，本文对中国财务会计概念框架已经取得的研究成果进行综述。为我国以后财务会计概念框架的制订奠定理论基础。

At present, the conceptual framework of financial accounting has become the core ot nnancil accounting theory. Many western developed countries and the International Accounting Standards Committee attach great importance to the study of the conceptual framework of financial accounting, and have set up their own system of conceptual framework. But at present our country has only accelerated the promulgation and implementation of the specific accounting standards, but the specific accounting standards and guidelines has resulted in contradictory and the confusion in accounting practice. Therefore, it is necessary and urgent to develop Chinese financial accounting conceptual framework. Aiming at this problem, this research has been made on the financial accounting conceptual framework of China.