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.

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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.

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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.

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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.

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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.

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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.

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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.

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