我国应尽快构建财务会计概念框架

随着改革开放的发展 ,特别是经济全球化的压力 ,我国开展了会计准则的建设 ,同时还必须尽快进行财务会计概念框架的研究 ,用以指导准则的制定。这一方面是由概念框架本身的重要作用决定的 ,另一方面目前我国会计准则制定过程中出现的问题也说明准则的制定迫切需要概念框架的指导

China Should Build Conception's Structure of Financial Accounting as soon as Possible

With the development of opening-up and reforms,especially the increasing preasure of economic globalization,China has begun to construct accounting principle and meanwhile must make research on conception's structure of financial accounting in order to guide establishment of principle.It is decided by the importance of concept's structure itself on the one hand and on the other,some problems in the course of making accounting principle at present in China tell us that stipulation of principle urgently needs the guidance of conception's structure.