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.

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。

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The research of the accounting concept framework is only confined in financial accounting in Chine.

对会计的概念框架研究，在我国还仅限于财务会计。

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This paper puts forward the title and form for concept framework of financial accounting.

对会计的概念框架研究 ，在我国还仅限于财务会计。

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