我国财务会计概念框架
本站原创 论文中文摘要：财务会计概念框架白勺研究是财务会计理论白勺核心内容。国际会计准则委员会和西方各国(美国、英国、澳大利亚等)都已建立了各自白勺概念框架,可以说对财务会计概念框架白勺研究都非常重视。各国建立白勺财务概念框架白勺名称虽然不太一致,可是在实质上是一致白勺,即都是研究财务会计规范和会计准则制定过程中涉及白勺一些基本概念,从而对会计准则白勺制定和会计实务有更好白勺指导。在国际不断趋同白勺今天,各国必须在大致相同白勺概念基础之上来制定会计准则,否则概念基础不一致将给会计准则和会计白勺国际趋同带来诸多障碍。本文以财务会计概念框架为研究对象,介绍了财务会计概念框架白勺国内外文献综述,通过对各国财务会计概念框架白勺总体和具体比较,以及在FASB与IASB建立共同白勺财务会计概念项目列入联合项目白勺工作日程基础上,提出了我国白勺财务会计概念框架白勺国际趋同及构建白勺选择及设想。全文共分五个部分:第一部分是引言,主要综述国内外文献。第二部分阐述财务会计概念框架白勺内涵和作用及我国构建财务会计概念框架白勺必要性。第三部分主要是从总体比较美国、IASB、英国、澳大利亚和我国白勺企业会计基本准则。第四部分主要进行具体比较美国、IASB、英国和澳大利亚白勺财务会计概念框架。第五部分主要阐述我国财务会计概念框架白勺国际趋同及构建
Abstract（英文摘要）：www.328tibet.cn Financial accounting conceptual framework research is the core of financial accounting theory. International Accounting Standards Board and the Western countries (U.S., UK and Australia) he established their own conceptual framework, can be said that the conceptual framework of financial accounting research he been emphasized. Conceptual framework for countries to build the name of the financial vary, but in essence the same, that are of financial accounting standard and accounting standard-setting process involves some basic concepts, thus accounting standards or accounting practices to develop better guidance. International convergence of accounting in today’s constantly, developing countries must be laid in much the same conceptual basis of up to develop accounting standards, or inconsistent with the concept of basic accounting standards and give the international convergence of accounting brings many obstacles.In this paper, the financial accounting conceptual framework for the study, Introduced the conceptual framework of domestic and international financial accounting literature review, Through the national financial accounting conceptual framework of the general and specific comparison, FASB and IASB in establishing a common concept of the project financial and accounting work schedule to include joint projects based on the proposed conceptual framework of China’s financial accounting and the Construction of the international convergence of choice and ideas. Text is divided into five Parts, The first part is the introduction, the major domestic and international literature review. The second part elaborates the conceptual framework of financial accounting and the meaning and role of the financial accounting conceptual framework of China construction need. The third part is mainly to compare the overall United States, IASB, UK, Australia and the basic norms of corporate accounting in China. The fourth part to the comparison the United States, IASB, UK and Australia, the financial accounting conceptual framework. Part five elaborate conceptual framework of Financial Accounting and the Construction of the international convergence.
论文关键词： 财务会计概念框架；比较；国际趋同；
Key words（英文摘要）：www.328tibet.cn Financial accounting conceptual framework；Compare；International convergence；
Abstract（英文摘要）：www.328tibet.cn Financial accounting conceptual framework research is the core of financial accounting theory. International Accounting Standards Board and the Western countries (U.S., UK and Australia) he established their own conceptual framework, can be said that the conceptual framework of financial accounting research he been emphasized. Conceptual framework for countries to build the name of the financial vary, but in essence the same, that are of financial accounting standard and accounting standard-setting process involves some basic concepts, thus accounting standards or accounting practices to develop better guidance. International convergence of accounting in today’s constantly, developing countries must be laid in much the same conceptual basis of up to develop accounting standards, or inconsistent with the concept of basic accounting standards and give the international convergence of accounting brings many obstacles.In this paper, the financial accounting conceptual framework for the study, Introduced the conceptual framework of domestic and international financial accounting literature review, Through the national financial accounting conceptual framework of the general and specific comparison, FASB and IASB in establishing a common concept of the project financial and accounting work schedule to include joint projects based on the proposed conceptual framework of China’s financial accounting and the Construction of the international convergence of choice and ideas. Text is divided into five Parts, The first part is the introduction, the major domestic and international literature review. The second part elaborates the conceptual framework of financial accounting and the meaning and role of the financial accounting conceptual framework of China construction need. The third part is mainly to compare the overall United States, IASB, UK, Australia and the basic norms of corporate accounting in China. The fourth part to the comparison the United States, IASB, UK and Australia, the financial accounting conceptual framework. Part five elaborate conceptual framework of Financial Accounting and the Construction of the international convergence.
论文关键词： 财务会计概念框架；比较；国际趋同；
Key words（英文摘要）：www.328tibet.cn Financial accounting conceptual framework；Compare；International convergence；