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关于建立我国财务会计概念框架的探讨甘永生财务会计概念框架（ＣｏｎｃｅｐｔｕａｌＦｒａｍｅｗｏｒｋ）实际上是为了评估现行的会计准则以及指导和发展今后的会计准则，以增进各项会计准则之间的一致性，更好地发挥会计的职能而构建的一个由对会计准则的发展具有基础指...
On the establishment of China’s financial accounting conceptual framework Gan Yongsheng financial accounting conceptual framework (ConceptualFramework) is actually to assess the current accounting standards and the guidance and development of future accounting standards to enhance the consistency between the various accounting standards, better One of the functions constructed by the function of accounting is based on the development of accounting standards ...