The Process of Establishing Chinese CF may beDevided into Two Steps
【中文摘要 】本文以美国财务会计概念公告为样板 , 探讨财务会计与报告概念框架的意义、性质和作用 , 阐述财务会计目标和其他基本概念的各自作用 , 提出分两步走制定中国的财务会计概念框架的设想和具体建议。 Abstract:This paper discusses the meaning nature and function of Conceptual Framework for FinancialAccounting and Reporting (CF). This Paper attempt to describe the meaning nature and function of objectives and another basic concepts. In China, what is better method between establishing a new CF and revising the basic standard of1993. Thispaper also involves author’s thinking. Theway for Establishing a new CF in China, two steps are better than one. The first step is to revice theAccounting standards for business basic standard by the nationalpartof foreign CF andwith Chinese condition. The second step may be establishing a new CF of China. Finally, thispaperoffers a proposal relating to revice the basic standard of 1993.