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欧美等发达国家对财务会计概念框架的研究与构建都起步较早,基于政府部门的高度重视和支持,都已经形成较为完善且适合自身发展的财务会计概念框架。我国会计行业要做好财务会计概念框架的相关研究,需要认真分析我国经济发展形势,根据国家体制政策的要求开展更深层次的探索。建立健全财务会计概念框架,会计的准则制定就有了方向。我国现阶段正处于会计改革的关键阶段,会计改革与发展实践急需一套用来指导基本的理论体系,作为我国会计标准的制定向导。
The developed countries such as Europe and the United States all started the research and construction of the conceptual framework of financial accounting earlier. Based on the great attention and support from the government departments, all the developed countries have formed the conceptual framework of financial accounting that is more perfect and suitable for their own development. China’s accounting industry should do a good job in the financial accounting concept of the relevant research needs careful analysis of China’s economic development situation, in accordance with the requirements of national institutional and policy to carry out a deeper exploration. Establish and improve the conceptual framework of financial accounting, accounting guidelines have a direction. At the present stage of our country, the accounting reform is in a critical stage. The reform and development of accounting practice urgently needed a set of guidelines to guide the development of accounting standards.