自２０世纪９０年代起，我国企业改革一直处于经济体制改革的前沿并取得了重大进展，但是，仍有一些问题值得关注，如制定中国特色的财务会计概念框架就是个十分重要的问题。本文通过分析西方财务会计概念框架的发展历程和我国的现实情况，对如何构建中国特色的财务会计概念框 Since the 1990s, China’s enterprise reform has been at the forefront of economic restructuring and made significant progress. However, there are still some issues that deserve our attention. For instance, it is a very important issue to formulate the conceptual framework of financial accounting with Chinese characteristics. By analyzing the history of the development of the conceptual framework of western financial accounting and the reality of our country, this paper analyzes how to construct the conceptual framework of financial accounting with Chinese characteristics