| 试论我国财务会计概念框架的构建 |
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| 引用本文： | 戈红.试论我国财务会计概念框架的构建[J].宿州学院学报,2008,23(3). |
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| 作者姓名： | 戈红 |
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| 作者单位： | 安徽大学财务处 |
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| 摘 要： | 本文从我国基本会计准则同财务会计概念框架两者之间存在的差异出发,指出制定与国际趋同的财务会计概念框架的必要性,并对我国财务会计概念框架的构建加以探讨。
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| 关 键 词： | 财务会计概念框架 差异 构建 |
Construction of Conceptual Framework for Financial Accounting in China |
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| GE Hong.Construction of Conceptual Framework for Financial Accounting in China[J].Journal of Shuzhou College,2008,23(3). |
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| Authors: | GE Hong |
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| Institution: | GE Hong(Financial department Anhui University; Hefei; Anhui 230039); |
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| Abstract: | Considered the difference between Basic Principle and Conceptual Framework for Financial Accounting,it is necessary to formulate CF(Conceptual Framework for Financial Accounting and Reporting) which is similar with International Principle.In this paper it is discussed to construct the national CE. |
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| Keywords: | CF difference Construction |
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