analysis of chinas financial accounting theoretical framework built（分析中国财务会计理论框架的构建）.docVIP

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analysis of chinas financial accounting theoretical framework built（分析中国财务会计理论框架的构建）.doc

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analysis of chinas financial accounting theoretical framework built（分析中国财务会计理论框架的构建）

Analysis of China’s financial accounting theoretical framework built Abstract: China’s financial accounting theoretical framework began in the beginning of the century, in the reform and opening up 30 years as the demand for high-quality accounting standards, financial accounting theoretical framework concern the financial accounting theoretical framework is to build Accounting Theory and guiding the basis of the accounting practice. In this paper, starting from China’s national conditions, explore to build a world accounting standards convergence and financial accounting theoretical framework with Chinese characteristics. Keywords: financial accounting, theoretical framework, building Financial accounting theoretical framework is constructed of Accounting Theory and guidance on accounting practice, financial accounting theoretical framework has long been the subject of accounting scholars at home and abroad, scholars have put forward the idea of #8203;#8203;the various theoretical frameworks. Due to the financial accounting theoretical framework elements excessively tight relationship between the complex elements of the relationship level is difficult to distinguish, so to build a consistent level of development of a modern accounting, structured financial accounting theoretical framework is necessary. FASB to financial accounting theoretical framework is defined as: the structure of financial accounting theory is a logically coherent system of interrelated objectives and the basic theory, these objectives and the basic theory can be used to guide the coherence criteria, and financial accounting and reporting nature, role and limitations in the provisions of the financial accounting theoretical framework is a charter, the inherent logic of the relationship between a set of interrelated objectives and the basic theory. The basic elements of a financial accounting theoretical framework Structural system of the elements of accounting theory a