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| 财务会计概念框架构建的动力分析 | |
| 引用本文： | 李雪冬. 财务会计概念框架构建的动力分析[J]. 上海立信会计学院学报, 2005, 19(2): 24-27 |
| 作者姓名： | 李雪冬 |
| 作者单位： | 苏州科技学院,苏州,215009 |
| 摘 要： | 我国外部环境的重大变化要求建立财务会计概念框架,同时通过对框架的动因分析,我们发现财务会计概念框架的稳定性是相对的,同样在框架制定过程中,是随着准则的变迁而逐渐完善的。 |
| 关 键 词： | 财务会计概念 框架 矛盾性 社会性 |
| 文章编号： | 1009-6701(2005)02-0024-04 |
| 修稿时间： | 2005-01-11 |
A Dynamic Analysis of Construction of Financial Accounting Concept Framework |
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| Li Xuedong. A Dynamic Analysis of Construction of Financial Accounting Concept Framework[J]. Journal of Shanghai Lixin University of Commerce, 2005, 19(2): 24-27 | |
| Authors: | Li Xuedong |
| Abstract: | The great change in our country’s external environment necessitates the construction of Financial Accounting Concept Framework,the dynamic analysis of which indicates that the stability of Financial Accounting Concept Framework is relative,and the gradual improvement is virtually achieved during its formulation process. |
| Keywords: | Financial Accounting Concept Framework Contradiction |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |