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本文从各国财务会计概念框架的实践现状和会计准则的概念框架特征入手,对我国建立概念框架的重要性、可行性进行分析,同时对我国准则制订机构和制订程序的优化提出了初步的建议。
This paper starts with the practice status of the conceptual framework of financial accounting in various countries and the conceptual framework of the accounting standards, analyzes the importance and feasibility of establishing the conceptual framework in our country, and puts forward some preliminary suggestions on the optimization of the standard setting mechanism and formulation procedure in our country.