| 对财务会计概念框架几个问题的再认识 |
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| 引用本文： | 程淮中.对财务会计概念框架几个问题的再认识[J].淮阴师范学院学报(哲学社会科学版),2004,26(1):70-73. |
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| 作者姓名： | 程淮中 |
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| 作者单位： | 湖南农业大学,湖南,长沙,410128 |
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| 摘 要： | 财务会计概念框架的研究由来已久，但在我国仍处于初创阶段。本文通过对西方财务会计概念框架的历史考察，比较分析了它与我国基本会计准则的关系，同时进一步研究财务会计概念框架中所含会计要素理论所涉及到的几个相关问题。
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| 关 键 词： | 财务会计概念框架 基本会计准则 会计要素 |
| 文章编号： | 1007-8444(2004)01-0070-04 |
| 修稿时间： | 2003年3月20日 |
A Further Understanding of Some Questions on the Financial Accounting Conceptual Framework |
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| CHENG Huai-zhong.A Further Understanding of Some Questions on the Financial Accounting Conceptual Framework[J].Journal of Huaiyin Teachers College(Social Sciences Edition),2004,26(1):70-73. |
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| Authors: | CHENG Huai-zhong |
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| Abstract: | Although it has been a long time to study the financial accounting conceptual framework, such research in our country is still at its early stage. Based on a historical examination of the financial accounting conceptual framework in Western countries, the relationship was analyzed between the Western financial accounting conceptual framework and basic Chinese accounting standard. Meanwhile, further study was made about a few relevant questions concerned with the theory of accounting elements included in the financial accounting conceptual framework. |
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| Keywords: | financial accounting conceptual framework basic accounting standard accounting elements |
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