简单的说，概念框架就是用来阐释整个会计报表的主要导向的基础性说明。财务会计概念框架是由一系列说明财务会计并为财务会计所应用的基本概念所组成的理论体系，它可用来评估现有的会计准则、指导并发展未来的会计准则和解决现有的会计准则未曾涉及到的新会计问题。
引言财务会计概念框架 Conceptual Framework for Financial Accounting
的财务会计概念框架 Conceptual Framework
财务会计概念框架研究 the study on CF
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财务会计概念框架的研究由来已久，但在我国仍处于初创阶段。
Although it has been a long time to study the financial accounting conceptual framework, such research in our country is still at its early stage.
财务会计概念框架(CF)的研究已成为财务会计理论研究的核心内容。
Conceptual framework of financial accounting (CF) has become the core of financial accounting theory studies.
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.
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