This paper discusses the conceptual framework (CF) of financial accounting from the perspective of demanding and supplying respectively.
该文从会计理论的供给与需求角度对财务会计概念结构进行分析。
As a theoretical system, the financial accounting conceptual framework includes two essential elements: the logical starting point and logical structure.
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。
Being the basis for the formulation of accounting standards, conceptual framework of financial accounting occupies an indispensable theoretical and practical position.
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。
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.
财务会计概念框架的研究由来已久，但在我国仍处于初创阶段。
Conceptual framework of financial accounting (CF) has become the core of financial accounting theory studies.
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。
Financial accounting theory was created as the principle in making standards, and conceptual framework for accounting built up.
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。
China in 1992 published "enterprise accounting principles," partly as a conceptual framework for financial accounting role has played a very important role.
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.
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。
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