入世后中国特色财务会计概念框架的构建

On Constructing the Financial Accounting Concept Framework of China's Characteristics after Entering WTO

全国推进我国企业会计改革是当前的一项重要任务 ,入世对我国会计市场冲击强劲。抓住入世这一有利时机制定财务会计概念框架 ,有助于保证具体会计准则的连贯性 ,有助于根除会计信息失真的部分制度隐患 ;有助于促进我国资本市场的健康发展。

It is an important duty to promote the reform of the accounting of the enterprise of our country at the national level.The entry to WTO means an impact to our accounting market.Constructing the financial accounting concept framework is helpful to ensure the continuace of the concrete accounting principles,to eradicate the potential institution dangers of false accounting information,to promote the healthy development of our capital market.