| 论我国现阶段的财务会计概念框架 |
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| 引用本文： | 张文华. 论我国现阶段的财务会计概念框架[J]. 山东工商学院学报, 2007, 21(1): 95-97 |
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| 作者姓名： | 张文华 |
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| 作者单位： | 东北财经大学,会计学院,辽宁,大连,116025;淄博职业学院,会计系,山东,淄博,255314 |
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| 摘 要： | 新会计准则实现了我国企业会计准则建设新的跨越和突破,使中国企业会计准则与国际财务报告准则实现了实质性趋同,体现了我国会计准则与国际会计准则趋同的思想,成为现阶段的财务会计概念框架。
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| 关 键 词： | 企业会计准则 企业会计准则体系 财务会计概念 |
| 文章编号： | 1672-5956（2007）01-0095-03 |
| 收稿时间： | 2006-09-04 |
| 修稿时间： | 2006-09-04 |
On the Financial Accounting Conceptual Framework of the Current Stage in China |
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| ZHANG Wen-hua. On the Financial Accounting Conceptual Framework of the Current Stage in China[J]. Journal of Shandong Institute of Business and Technology, 2007, 21(1): 95-97 |
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| Authors: | ZHANG Wen-hua |
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| Affiliation: | 1. School of Accounting, Dongbei University of Finance and Economics, Dalian 116025, China ; 2. Department of Accounting, Zibo Vocational Institute, Zibo 255314, China |
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| Abstract: | The new Chinese Accounting Standards reach the construction of standards and to identify with International Financial Report Standards in nature which represent the convergence with international accounting standards. It would be the conceptual framework of financial accounting in China. |
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| Keywords: | accounting standards of enterprises enterprises'accounting standards system concept of financial accounting |
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