财务会计概念框架作为一个理论结构,必然涉及两方面的问题:逻辑起点和逻辑结构。
As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
但是模型本身仍旧具有较好的理论研讨价值,可以作为涉及家庭代际关系研讨的一个理论框架。
But the model it self still has value of better theoretical research, which could be a theory frame that involving the study of family intergenerational relationship.
会计目标理论作为会计起点理论研究,必须有一个科学完整的理论框架。
As a starting point in accounting research, accounting objective theory must have a scientific and complete theoretical framework.
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