财务会计概念框架指导着会计准则的制定,在西方各国普遍采用,但在我国却没有单独提出。从世界范围看,美国的财务会计概念框架具有代表性。本文从财务会计概念框架的理论定位出发,通过解析美国财务会计概念公告,引出对我国基本准则的思考,以及对我国财务会计概念框架构建的启示。 The conceptual framework of financial accounting guidelines for the development of accounting standards, generally adopted in all countries in the West, but not in our country alone. From a global perspective, the conceptual framework of financial accounting in the United States is representative. Based on the theoretical positioning of the conceptual framework of financial accounting, this article analyzes the basic concept of financial accounting in the United States, leads to the consideration of the basic norms in our country and its enlightenment on the construction of the conceptual framework of financial accounting in China.