建立中国特色财务会计概念体系的思考

财务会计概念框架是会计界理论研究的产物，是制定会计准则的需要，也是社会环境综合作用的结果。随着经济全球化的发展，会计环境发生着重大变化，我国应积极探索并建立起有中国特色的财务会计概念体系。介绍了西方财务概念体系的发展历程，分析了我国建立该体系的重要性，提出了在建立过程中应该注意的几个问题。

Considerations about the Construction of the Financial Accounting Conceptional System with Chinese Characteristics

The frame of the financial accounting conception, which is the product of the theoretical research of the accounting circle, is the requirement of formulating the accounting principle and the result of the comprehensive action of the social environment. Along with the development of the economic globalization, the accounting environment has been changed greatly. Our country should probe into and set up the financial accounting conceptional system with Chinese characteristics actively. This paper introduces the developing history of the western financial accounting conceptional system, analyzes on the importance of establishing this system in China, and puts forward some problems needing attention in the course of its construction.