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。
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。
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。
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。
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。
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