关于构建我国财务会计概念框架的设想

文章在借鉴西方财务会计概念框架的基础上，提出在我国构建财务会计概念框架的设想。设想主要从以下几方面进行了阐述：应遵循系统性、中立性、前瞻性及兼顾国际化和国家化等原则；增加财务报告目标的阐释；补充并完善会计基本假设；对规范会计信息质量特征的会计原则划分层次；重新划分并定义会计要素。

Thinking on Building a Concept of Financial Accounting in China

Drawing lessons from western financial accounting concepts, This article has proposed building our own accounting concepts in China, expounding from such respects as principles of systematicness, neutrality, prospectiveness and international and national consideration; explanations of increasing the goal of financial reports; supplement and improvement of basic accounting supposition; classification of principles of regulating accounting information quality and redefinition of accounting factors.