论文部分内容阅读
1财务会计概念框架建立的必要性分析1．1构建财务会计概念框架是应对会计国际协调与趋势的现实选择世界经济的一体化趋势,国际资本市场的全球化进程和知识经济的飞速发展,要求我们以更加积极的态度参与国际交流与合作。在会计准则方面也要求我们做到与国际接轨。从IASC (国际会计准则委员会)的不懈努力中可以感受到,会计准则的国际化趋势日益明朗。这要求我们在准则制定方面吸收发达国家先进的经验,建立一套既符合国际惯例又有自己特色的财务会计概念框架体系。
1 Necessary Analysis of the Establishment of Conceptual Framework of Financial Accounting 1.1 The Conceptual Framework of Financial Accounting Construction is the Real Option to Address the International Coordination and Trend of Accounting The trend of globalization of the world economy, the globalization of international capital markets and the rapid development of knowledge-based economy require We take part in international exchanges and cooperation in a more positive manner. In the accounting standards also require us to do with international standards. From the tireless efforts of IASC (International Accounting Standards Board), we can see that the trend of internationalization of accounting standards is becoming increasingly clear. This requires that we absorb the advanced experience of developed countries in terms of norm-setting and establish a conceptual framework of financial accounting that is both in line with international practice and has its own characteristics.