会计信息质量特征是财务会计概念框架的重要组成部分。
Shallowly discussing on the quality characteristic of management accounting information;
将财务会计理论作为制定标准的原则，建立了会计概念框架。
Financial accounting theory was created as the principle in making standards, and conceptual framework for accounting built up.
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.
美国会计概念框架是当前世界上最全面、最细致的会计概念框架。
American conceptual framework for accounting is mainstream, being the most comprehensive and meticulous of all conceptual frameworks of this type.
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.
本文探讨了如何处理财务会计概念框架与我国现行的《企业会计准则》之间的关系。
This paper comments on the accounting theory systems, mainly the financial accounting conception announcement in u.
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.
本文的研究目的和意义在于：以会计目标为起点，顺利地构建财务会计概念框架理论。
The purpose and meaning of this thesis lie in: Regard accounting target as the starting point, structure the theory of financial accounting concept framework smoothly.
财务会计概念框架作为制定会计准则的准则，在会计理论和实践中具有不可替代的地位和作用。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
因此，为提高我国会计准则的质量，以进一步规范会计实务，财务会计概念框架的制订迫在眉睫。
Therefore, it is more urgent to set up CF in order to improve the efficiency of accounting standards and standardize accounting practice.
完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。
A finely regulated accounting standards system will include a conceptual framework, standards of recognition and measurement, standard of disclosure.
实质上，所有关于衍生金融工具问题的争论，最终都落脚到对财务会计概念框架基本内容的争论上。
Virtually, all the disputed about the derivative financial instruments were the disputes about the basics of Conceptual Structure of financial Accounting.
我国于1992年发布的《企业会计准则》，部分地充当了财务会计概念框架的角色，曾发挥了极其重要的作用。
China in 1992 published "enterprise accounting principles," partly as a conceptual framework for financial accounting role has played a very important role.
会计假设反映环境特征，是财务会计最基础的概念，决定财务会计的基本特征，属于财务会计概念框架的最高层次。
The accounting postulation reflects its environmental features, which are the fundamental conceptions and decide the basic traits of finance and belong to the supreme levels.
西方发达国家及国际会计准则委员会都非常重视财务会计概念框架的研究，并已建立了各自的财务会计概念框架体系。
Western countries and International accounting Standard Committee put emphasis on the frame of accounting, and have set up a system of accounting concept frame.
本文利用资本保全概念将企业本质、公司治理与财务会计理论整合为一个完整的理论框架。
The paper has the aid of capital maintenance concept to merge the nature of the firm, corporate governance and finance accounting theory into a integral theoretical framework whole.
在我的“回顾与教益”和“比较与借鉴”两篇文章的基础上，这篇文章讨论了如何在中国建立财务会计与报告的概念框架。
Based on my two Papers: "Review and Useful Lessons" and "Comparison and reference", this Paper discuss how to establish Conceptual Framework for financial accounting and reporting in China.
为了将互换纳入表内核算，需要重新审视和构筑会计要素概念的新框架，对资产和负债的定义进行局部修改。
In order to calculate the swap in accounting statements, we should reexamine and reconstruct the conceptual framework of accounting elements and revise the definition of asset and debt.
为了谈论这一点，我将通过会计的一些历史，定义和比较不同标准下的概念框架。
In order to talk about this, I am going through some history of accounting, the definition and compare the conceptual framework under different standards.
有关管理会计对象的争论由来已久，因为它直接影响着管理会计基本概念框架的建立。
There has been argument about the object of management accounting for a long time, because it indirectly influences the frame for the basic concept of management accounting.
对会计的概念框架研究，在我国还仅限于财务会计。
The research of the accounting concept framework is only confined in financial accounting in Chine.
对会计的概念框架研究 ，在我国还仅限于财务会计。
This paper puts forward the title and form for concept framework of financial accounting.
本文首先对英美两国会计准则的整体概念框架和样本进行比较，并对发现的十五组准则差异的文化驱动因素进行了分析。
On the basis of Gray's accounting value theory and Hofstede's culture dimensions theory, the thesis classified these pairs of GAAP differences according to the accounting values they present.
地区会计的结构框架包括地区会计概念、服务主体、研究对象、研究内容以及研究方法等。
The framework of the accounting includes the concept of the regional accounting, the main body of service, the research contents and the research methods.
在国际会计界，制定严密、内在一致的概念框架用以指导具体会计准则的制定这一观念，已经深入人心。
Since the FASB issued the first Statement of Financial Accounting Concepts in 1978, other countries and international organizations have worked at it.
在国际会计界，制定严密、内在一致的概念框架用以指导具体会计准则的制定这一观念，已经深入人心。
Since the FASB issued the first Statement of Financial Accounting Concepts in 1978, other countries and international organizations have worked at it.
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