对构建中国财务会计概念框架几个问题的思辨

财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。在以准则建设为核心的会计改革需要继续深入和国际会计的进程出现许多新动向的形势下，构建中国的财务会计概念框架意义十分重大。构建中国财务会计概念框架已经具备了基本条件，我们需要构筑具有中国特色的财务会计概念框架，这一概念框架的构建需要运用概念论的方法。

Cognition of Issues in Constructing China's Conceptual Framework of Financial Accounting

Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position. It is particularly significant for China to construct its own conceptual framework of financial accounting under the situation that the accounting reform of China coring on standard formulation needs to be furthered and some new trends appear in the international accounting practice. The basic conditions have been provided and the framework should take on its own feature. Technically, the methodology of construction should be conceptualism.