| 我国财务会计概念框架重要性和可行性探讨 |
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| 引用本文： | 刘涛.我国财务会计概念框架重要性和可行性探讨[J].财会通讯,2005(2). |
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| 作者姓名： | 刘涛 |
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| 作者单位： | 苏州大学商学院 江苏苏州215021 |
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| 摘 要： | 本文从各国财务会计概念框架的实践现状和会计准则的概念框架特征入手,对我国建立概念框架的重要性、可行性进行分析,同时对我国准则制订机构和制订程序的优化提出了初步的建议。
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| 关 键 词： | 财务会计概念框架 会计准则 准则制订机构 准则制订程序 |
A Research on the Importance and Feasibility of Chinese Financial Accounting Conceptual Framework |
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| Liu Tao.A Research on the Importance and Feasibility of Chinese Financial Accounting Conceptual Framework[J].Communication of Finance and Accounting,2005(2). |
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| Authors: | Liu Tao |
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| Abstract: | This text is based on other countries' financial accounting conceptual framework practice and the characteristic of financial accounting standards and conceptual framework, researches on its importance and possibility; at the same time, it studies on the organization and procedure of establishing financial accounting standards. |
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| Keywords: | Financial accounting conceptual framework Financial accounting standards Organization and procedure of establishing financial accounting standards |
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