策划人语财务会计概念框架是由若干说明财务会计并为财务会计所应用的基本慨念所组成的理论体系,是指导和评价会计准则的理论依据。概念框架是会计理论与实务有机结合的一个典范。一方面,概念框架的许多内容来源于对实践的归纳、总结,对实践具有指导作用;另一方面,对会计理论来说,概念框架比较具体,具有更强的可操作性,因此成为理论与实践的连结点。在国际会计趋同的今天,各国会计准则的制定,必须奠定在大致相同的概念基础之上,否则将给会计准则和会计的国际化带来诸多障碍。而我国正处在会计准则建设和会计理论完善的最佳时期,因此,尽快构建和完善我国的财务会计概念框架乃当务之急 Planning human language financial accounting conceptual framework is composed of a number of basic concepts of financial accounting and the application of financial accounting theory constituted the theoretical basis for the guidance and evaluation of accounting standards. The conceptual framework is an example of the organic combination of accounting theory and practice. On the one hand, many contents of the conceptual framework come from the induction of practice, summarizing and guiding practice; on the other hand, for the accounting theory, the conceptual framework is more concrete and has more maneuverability, Practical link. In today’s convergence of international accounting, the development of accounting standards in different countries must be based on the same concept. Otherwise, it will bring many obstacles to the internationalization of accounting standards and accounting. However, our country is in the best period of accounting standards construction and accounting theory improvement. Therefore, it is imperative to construct and perfect the conceptual framework of financial accounting in our country as soon as possible