财务会计概念框架

第四部分主要进行具体比较美国、IASB、英国和澳大利亚的财务会计概念框架。

The fourth part to the comparison the United States , IASB , UK and Australia , the financial accounting conceptual framework .

论我国现阶段的财务会计概念框架

On the Financial Accounting Conceptual Framework of the Current Stage in China

知识经济下财务会计概念框架研究

Studies of the Conceptual Framework of Financial Accounting on Knowledge Economy

建立中国财务会计概念框架的总体设想

Some Thoughts On Formulating Conceptual Framework for Financial Accounting in China

研究财务会计概念框架的四个问题

Four Questions to Study the Concept Framework of Financial Accounting

财务会计概念框架构建的动力分析

A Dynamic Analysis of Construction of Financial Accounting Concept Framework

财务会计概念框架中的几个理论问题

Some Theoretical Issues in Conceptual Framework of Financial Accounting

试论完整的财务会计概念框架

On the Complete Statement of Financial Accounting Concepts

入世后中国特色财务会计概念框架的构建

On Constructing the Financial Accounting Concept Framework of China 's Characteristics after Entering WTO

论财务会计概念框架中会计目标的定位

Accounting Objective Orientation in Financial Accounting Conceptual Framework

财务会计概念框架的命名及形式。

This paper puts forward the title and form for concept framework of financial accounting .

会计信息质量特征是财务会计概念框架的重要组成部分。

Qualitative characteristics of accounting information are the main content of Concepts Framework for Financial Accounting .

财务会计概念框架；

Financial inventory accounting concept frame ;

第五部分主要阐述我国财务会计概念框架的国际趋同及构建。

Part five elaborate conceptual framework of Financial Accounting and the Construction of the international convergence .

本文研究知识经济下的财务会计概念框架，共分为三个部分。

This paper is a study of the conceptual framework of financial accounting in knowledge economy era .

通过信息技术对财务会计概念框架的影响不难看出，概念框架、会计准则与会计信息系统是相互影响、密不可分的。

On the theoretical sense , conceptual framework 、 accounting standards and accounting information system are mutually affected and inseparable .

中日韩三国的公允价值计量属性比较研究&基于财务会计概念框架角度联合国韩国重建局（联韩重建局）

A Comparison Research on the Fair Value Measurement of China Japan and South Korea & Based on Financial Accounting Concept Framework ;

收益是财务会计概念框架的核心概念之一，对收益的研究是会计理论研究的重心。

Income is one of the core concepts in financial accounting framework , and is also the research center of accounting theory .

完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。

A finely regulated accounting standards system will include a conceptual framework , standards of recognition and measurement , standard of disclosure .

财务会计概念框架作为一个理论结构，必然涉及两方面的问题：逻辑起点和逻辑结构。

As a theoretical system , the financial accounting conceptual framework includes two essential elements : the logical starting point and logical structure .

对中国财务会计概念框架研究的综述是必要的。

The objective of this paper is to make an overview of the study of the Conceptual Framework ( CF ) in China .

在全球会计领域内，制定连贯、协调、内在一致的财务会计概念框架作为整个财务会计的概念基础和理论指导的思想已经根深蒂固。

Creating a coherent , coordinated , consistent financial accounting conceptual framework as the conceptual base and theory guidance of financial accounting is deep-rooted .

我国于1992年发布的《企业会计准则》，部分地充当了财务会计概念框架的角色，曾发挥了极其重要的作用。

China in1992 published " enterprise accounting principles ," partly as a conceptual framework for financial accounting role has played a very important role .

构建中国的财务会计概念框架评《企业会计准则基本准则》（征求意见稿）

Constructing Chinese Concepts Framework of Financial Accounting ── A Review of " Accounting Standards for Business Enterprises ── Basic Standard "( Exposure Draft )

因此，为提高我国会计准则的质量，以进一步规范会计实务，财务会计概念框架的制订迫在眉睫。

Therefore , it is more urgent to set up CF in order to improve the efficiency of accounting standards and standardize accounting practice .

财务会计概念框架的形式转换：冲突及其缓解&兼论《基本准则》的修订及其支撑系统的建构

The Transformation of Financial Accounting Conceptual Framework : Conflicts and Relaxations & On The Basic Standard 's Revision and The Construction of Its Supporting System

本文首先从供给和需求两个方面构建出一个理论分析框架，该框架为制订中国财务会计概念框架的必要性和可行性提供了强有力的理论支持。

First , this paper constructs the analyses framework that provides theoretic support to the necessity and feasibility of Chinese CF , which embody fair value .

西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究，并已建立了各自的财务会计概念框架体系。

Western countries and International Accounting Standard Committee put emphasis on the frame of accounting , and have set up a system of accounting concept frame .

第二部分阐述财务会计概念框架的内涵和作用及我国构建财务会计概念框架的必要性。

The second part elaborates the conceptual framework of financial accounting and the meaning and role of the financial accounting conceptual framework of China construction need .

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。

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 .