随着我国会计准则体系不断的扩充和完善,我们也面临着如何保持各项具体会计准则在概念运用、处理程序与方法上协调一致,避免前后矛盾的问题,西方国家建立财务会计概念框架的做法非常值得借鉴。本文对如何构建我国财务会计概念框架进行了论述。 As China’s accounting standards system continues to expand and improve, we also face the problem of how to keep the specific accounting standards in the concept of application, handling procedures and methods to avoid inconsistencies, the Western countries to establish the concept of financial accounting framework Very worth learning. This article discusses how to construct the conceptual framework of financial accounting in our country.