财务会计概念框架主要是研究财务会计规范和会计准则制定过程中所涉及到的一些基本概念,在国际不断趋同的当前,各国必须保证在大致相同的概念基础上来制度本国的会计准则,否则将严重影响会计准则和会计的国际趋同进度。 The conceptual framework of financial accounting is mainly to study some basic concepts involved in financial accounting norms and accounting standards development. At present, international convergence must ensure that national accounting standards are formulated on the same general concept, otherwise it will be serious Affect the accounting standards and international convergence of accounting progress.