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1中国财务会计概念框架建立的基本原则1．1总体性原则。构建概念框架时,要有一个总体观念,确立概念框架在总体上应包括哪些概念要素,划分几个层次,按照怎样的逻辑关系进行系统地归类。概念框架是基本理论通向应用理论的挢梁或中介。也就是说,会计准则是会计准则基本概念的具体化。1．2一贯性原则。构建我国财务会计概念框架时,要坚持前后逻辑一致、用语一致的原则,使整个概念框架形如一体。为了保持整个概念框架具有一贯性,构成概念结构的概念要素之间,
1 China’s financial accounting conceptual framework to establish the basic principles 1.1 The overall principle. When building a conceptual framework, there must be an overall concept, establishing what conceptual elements should be included in the conceptual framework as a whole, dividing several levels, and systematically categorizing according to the logical relationship. The conceptual framework is the backbone or intermediary of basic theory to applied theory. In other words, accounting standards is the embodiment of the basic concepts of accounting standards. 1.2 The principle of consistency. When constructing the conceptual framework of financial accounting in our country, we should stick to the principle of consistent logic and consistent terminology so that the entire conceptual framework will be integrated. In keeping with the consistency of the entire conceptual framework, the conceptual elements that make up the conceptual structure,