| 财务会计概念框架逻辑起点研究述评 |
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| 引用本文： | 魏萍,程德兴.财务会计概念框架逻辑起点研究述评[J].财会通讯,2006(2). |
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| 作者姓名： | 魏萍 程德兴 |
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| 作者单位： | 长江大学管理学院 湖北荆州434023 |
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| 摘 要： | 本文通过对财务会计概念框架逻辑起点的回顾,指出目前各种逻辑起点论的合理性和存在的缺陷,在此基础上提出了用会计对象和会计目标结合作为财务会计概念框架逻辑起点的观点,并论证了此观点的可行性。
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| 关 键 词： | 财务会计 概念框架 逻辑起点 |
The Comment about Logical Beginning of Conceptual Framework of Financial Accounting |
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| Wei Ping Cheng Dexing.The Comment about Logical Beginning of Conceptual Framework of Financial Accounting[J].Communication of Finance and Accounting,2006(2). |
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| Authors: | Wei Ping Cheng Dexing |
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| Abstract: | Through reviewing the logical beginning of conceptual framework of financial accounting, this article points out the rationality and limitations of each logical beginnings at present. On the basis of it, the article proposes the viewpoint which integrates accounting object with accounting objective as the logical beginning of conceptual framework of Financial accounting, and has proven the viewpoint's feasibility. |
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| Keywords: | Financial accounting Concept framework Logical beginning |
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