构建我国会计概念框架的再思考  

Rethinking for the Construction of China' s Accounting Concept Frame

作　　者：朱剑飞[1] 郭晓日[1] 杨兆城 

机构地区：[1]山东经济学院,山东济南250014 [2]中国建设银行滨州市分行,山东滨州256200

出　　处：《财会通讯（下）》2004年第8期13-15,共3页Communication of Finance and Accounting

摘　　要：本文在借鉴近年来讨论我国财务会计概念框架建立文章许多合理性建议的基础上,通过对西方和我国会计概念框架的研究,指出了目前所存在的问题,并提出了构建我国会计概念框架的一些建议。In recent years , discussing articles of setting up our financial accounting concept frame emerge in an endless stream, and many setting-up ideas have appeared. This paper, based on the lessons from a lot of rationality suggestions, through the research of the accounting concept frame of the west and our country, has pointed out some problems exist at present, and puts forward some new suggestions that ( for) the accounting concept frame pf structuring.

关 键 词：概念框架 允当程序 会计起点 

分 类 号：F230[经济管理—会计学]