摘要
本文探讨了如何处理财务会计概念框呆与我国现行的《企业会计准则》之间的关系。提出了我国财务会计概念框架的建立应遵循的原则及其应包括的内容、层次。
The article approches on how to deal with the relation between conceptual framework for financial accounting and <<Enterprise Accounting Standard>>in operation now in China. And the article raises the priciple for establishing conceptual framework to financial accounting and also the contents and,the arrangement included.
出处
《济南交通高等专科学校学报》
1996年第2期51-55,共5页
Journal of Jinan Communications College
关键词
企业
会计准则
财务会计
概念框架
enterprise accounting standard, conceptual framework for financial accounting
