| 关于财务会计概念框架变革的理论探讨 |
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| 引用本文： | 曾小青. 关于财务会计概念框架变革的理论探讨[J]. 财会通讯, 2004, 0(6) |
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| 作者姓名： | 曾小青 |
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| 作者单位： | 清华大学管理学院 北京 |
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| 摘 要： | 财务会计概念框架是财务会计理论最基本核心内容之一,它用于指导财务会计准则的制定及修订,确保财务会计准则的高质量。本文在对美英财务会计概念框架之变革作些简要介绍的基础上,对我国财务会计概念框架变革过程中存在的问题进行了理论探讨,并对财务会计概念框架普遍存在的某些误解加以澄清。
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| 关 键 词： | 会计理论 财务会计概念框架 会计准则 会计信息 |
The Theory about The Fact That The Financial Accounting ConceptFrame Changes is Probed into |
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| Zeng Xiaoqing. The Theory about The Fact That The Financial Accounting ConceptFrame Changes is Probed into[J]. Communication of Finance and Accounting, 2004, 0(6) |
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| Authors: | Zeng Xiaoqing |
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| Abstract: | Guiding the development or mend of accounting standards and ensuring their high quality, Financial Accounting Concept Framework is at the core status in the area of financial accounting theory. The paper introduces briefly the renovation of Financial Accounting Concept Framework in U.S.A and Britain, then analyses the problems during the reformation of Financial Accounting Concept Framework in China, and at last, clarifies some pervasive misunderstandings about Financial Accounting Concept Framework. |
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| Keywords: | Accounting theory Financial accounting concept framework Accounting standards Accounting information |
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