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.

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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.

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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.

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