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.
在网络会计模式下，网络经济环境改变了传统财务会计建立的基础，传统的财务会计假设已不再适用。
In the net accounting model, the net economic circumstance changes the traditional accountings base, and the traditional accounting hypotheses is not applicable any more.
税务会计的核算基础与财务会计核算基础之间存在差异。
There is a difference between the accounting basis of tax accounting and the one of financial accounting.
着重介绍了财务会计与管理会计的关系协调问题，它们具有融合的基础以及融合的客观需要。
It mainly introduces harmonized relationship between financial accounting and management accounting, which possess the foundation and requirement of blending.
本文对会计工作的性质、内容、方法、要求进行了论述，强调加强会计基础工作是搞好财务会计工作的关键。
This a paper illustrates with the properties, contents, methods and requirements of accountancy. It emphasizes that reinforcing the accounting basis is the key for doing financial affairs well.
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.
会计电算化一般是在基础会计、企业财务会计、计算机基础等课程之后开课。
Accounting computerization is generally in basic accounting, finance, basic computer course after only.
会计电算化一般是在基础会计、企业财务会计、计算机基础等课程之后开课。
Accounting computerization is generally in basic accounting, finance, basic computer course after only.
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