构建我国财务会计概念框架的设想

自美国FASB发布其首份财务会计概念公告之后,一些国家和国际组织等都纷纷效尤,建立起了各自的概念框架体系。我国迄今为止真正意义的财务会计概念框架尚未建立,修订后的《企业会计准则—基本准则》虽然具有财务会计概念框架的雏形,但当作我国的财务会计概念框架还不成熟。对我国基本准则与财务会计概念框架进行了比较分析,并在此基础上提出了构建我国财务会计概念框架的总体设想。

The Envisage of Conceptual Framework of Financial Accounting of China

Since the FASB issued the first statement of financial accounting concepts in 1978,other countries and international organizations have worked at it.A real sense of CF has not been established in China.Although the basic standard revised have the microcosm of CF,it is still immature to act as China's CF.This paper discusses the difference between the basic standard and CF,and it puts forward the overall envisage about how to establish the CF in China.