中国财务会计概念框架研究综述
本站原创 论文中文摘要：对中国财务会计概念框架研究的综述是必要的。当前,中国财务会计概念框架的制定是必要的和紧迫的,中国财务会计概念框架研究为财政部制定概念框架提供依据。会计司期望在较短时间内形成结论,因此在中国国内对财务会计概念框架研究的已有研究成果的基础上再做大量重复性的工作是事倍功半的,急需对中国财务会计概念框架已经取得的研究成果进行综述,在总结以往道路的基础上,理清研究思路开展研究。同时,财务会计概念框架的研究十分必要,财务会计概念框架研究的综述有助于理清财务会计概念框架研究的脉络,有助于深入认识财务会计概念框架研究的基础,促进财务会计概念框架的研究。本论文的意图在于综述中国财务会计概念框架研究的发展轨迹,分析中国财务会计概念框架研究的演进过程,总结中国财务会计概念框架的发展状况,理清中国财务会计概念框架研究的核心问题,即哪些问题已经取得共识,哪些问题还存有争议,哪些还需要进一步深入探讨。在中国财务会计概念框架演进研究的基础上,本文将深入分析在中国财务会计概念框架研究成果中最值得关注的理论成果。并且对已有的研究成果从研究思路的角度进行深入分析,做出分类研究,从而为中国财务会计概念框架的研究提供进一步深入的理论起点,为财务会计概念框架研究提供理论支持
Abstract（英文摘要）： The objective of this paper is to make an overview of the study of the Conceptual Framework (CF) in China. Nowadays, the Ministry of Finance has established CF research groups to draft our own CF of financial accounting in Beijing, Shanghai and Xiamen. The Accounting Department expects the CF could be finished as soon as possible. Therefore, the research of this paper has significant and practical meanings .It can help the researchers to know clearly the returns of the CF research always existed in China. Then we can launch our research on the basis of these pressure returns and decide how to make our own further research.The importance of the CF research decides the importance of this overview. It is imperative for the Accounting Department to he the guidance of a series of integrated CF when they draft the Accounting Standards. And the CF can help the people who use the Accounting Standards to understand it.This paper systemically analyzed the developing process of the Chinese CF research in the past 25 years. It made conclusions on the returns agreed by most researchers until now and discussed the issues on which the researchers has not research an agreement.
论文关键词： 财务会计概念；财务会计概念框架；财务会计概念框架研究；
Key words（英文摘要）： financial concepts；CF；the study on CF；
Abstract（英文摘要）： The objective of this paper is to make an overview of the study of the Conceptual Framework (CF) in China. Nowadays, the Ministry of Finance has established CF research groups to draft our own CF of financial accounting in Beijing, Shanghai and Xiamen. The Accounting Department expects the CF could be finished as soon as possible. Therefore, the research of this paper has significant and practical meanings .It can help the researchers to know clearly the returns of the CF research always existed in China. Then we can launch our research on the basis of these pressure returns and decide how to make our own further research.The importance of the CF research decides the importance of this overview. It is imperative for the Accounting Department to he the guidance of a series of integrated CF when they draft the Accounting Standards. And the CF can help the people who use the Accounting Standards to understand it.This paper systemically analyzed the developing process of the Chinese CF research in the past 25 years. It made conclusions on the returns agreed by most researchers until now and discussed the issues on which the researchers has not research an agreement.
论文关键词： 财务会计概念；财务会计概念框架；财务会计概念框架研究；
Key words（英文摘要）： financial concepts；CF；the study on CF；