论我国的财务会计概念框架

On the Conceptual Framework of Financial Accounting in China

财务会计概念框架(CF)可以用来评估现有准则、发展新的准则,最先由美国财政会计准则委员会(FASB)提出。主要由两部分构成,第一部分说明什么是财务会计;第二部分指财务会计中所运用的基本概念。文章以理论框架的基本内容为基础,对其需要注意的问题做进一步分析。

The Financial Accounting Conceptual Framework（CF） can be used to assess existing guidelines and develop new guidelines,first proposed by the US Financial Accounting Standards Board（FASB）.The paper is mainly composed of two parts,the first part is financial accounting and the second part is of basic concepts in the financial accounting.The paper is based on the basic content of the theoretical framework,and further analyzes the notes to be paid attention.