论我国财务会计概念框架构建.pdf

3 摘要在经济全球化趋势的影响下,尤其是我国加入WTO之后,会计准则的国际化趋势已经不可避免,在此背景下,我国的会计准则和审计准则都应该进一步完善,以缩减国内企业对外投资的成本并优化国内的投资环境。因此,在吸收借鉴国内和国际上财务会计概念框架的研究成果的基础上,怎样结合我国特有的经济环境背景,制定出符合我国经济发展特色的财务会计概念框架,对于完善我国会计准则、理顺会计准则体系、调整会计准则中不适应经济发展要求的部分,从而促使我国会计准则尽快与国际接轨都具有很大的积极意义。本文通过对国外财务会计概念框架的构建过程分析,特别是优劣比较,对于构建具有中国特色的财务会计概念框架体系有很大的借鉴意义,给出了许多启示性建议,并且针对目前会计准则存在的弊端,提出构建我国财务会计概念框架已迫在眉睫。同时,本文还详细阐述了构建我国财务会计概念框架的逻辑起点、理论框架、表现形式和法律定位等。【关键词】财务会计概念框架企业会计准则会计目标财务会计信息质量特征 4 Abstract Under the influence of economic globalization,especially after China's accession to WTO,the international trend of accounting standards is to this situation, China's accounting rules and auditing rules should be further improved, in order to reduce enterprises’ costs for foreign investment and optimize the domestic environment for investment. Therefore, on the basis of using the research of domestic and international CF, how to make a CF thatadjusts to the special economic environment in our country is of great significance. This CF should improve our country’s accounting standards, rationalize accounting standards system, adjust the parts of accounting rules that could not meet the requirements of economic development, and help China's accounting rules catch up international rules as soon as possible. With analysis of construction for foreign CF,especially their advantage and disadvantage (most analysis for . CF),we got many proposal for constructing our special CF,and got the idea that because of the drawbacks of the current accounting standards, building a conceptual framework of financial accounting is imminent. Meanwhile,this article elaborates when build a CF,which kind of principles should be followed, how the logical starting point, the logical structure, building process and legal positioning would be like. 【Key Words】 Conceptual framework Accountingrules Accounting target Characteristics of financial accounting’s information quality 1 山西财经大学学位论文原创性声明本人郑重声明:所呈交的学位论文,是本人在导师的指导下,独立进行研究工作所取得的成果。除文中