| 构建我国财务会计概念框架的几点设想 |
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| 引用本文： | 周新玲,刘群. 构建我国财务会计概念框架的几点设想[J]. 中南民族大学学报(人文社会科学版), 2004, 24(5): 108-110 |
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| 作者姓名： | 周新玲 刘群 |
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| 作者单位： | 湖北经济学院,会计系,湖北,武汉,430077 |
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| 摘 要： | 规范企业内部会计人员的行为,确保财务报告能真实地反映企业管理当局的受托经济责任,客观上要求会计规范加以约束,要求财务会计概念框架给予理论支撑.财务会计概念框架作为制定和评价具体会计规范--会计准则的基础性理论依据,亟待构建或完善.
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| 关 键 词： | 财务会计 概念框架 构建 |
| 文章编号： | 1672-433X(2004)05-0108-03 |
| 修稿时间： | 2004-02-05 |
On Constructing the Concept Frame of Financial Accounting |
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| ZHOU Xin-ling,LIU Qun. On Constructing the Concept Frame of Financial Accounting[J]. Journal of South-Central University for Nationalities:Humanities and Social Science, 2004, 24(5): 108-110 |
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| Authors: | ZHOU Xin-ling LIU Qun |
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| Abstract: | In order to regulate the behavior of accounting personnel in the enterprise and to ensure that financial reports reflect the economic responsibility entrusted by the management authority of the enterprises, it is necessary to restrain the accounting and constructing the concept frame of financial accounting-the fundamental theoretical foundation to set up the regulation of accounting. |
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| Keywords: | financial accounting concept frame construct |
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