Thoughts on Construction of Conceptual Framework of Financial Accounting in China

Xiling Dai

Abstract


In order to adapt to changes of economic environment, the accounting profession of China urges to build a
conceptual framework of Chinese financial accounting. Starting from the connotations and effects of conceptual
framework of financial accounting, this paper analyzes the current researches on conceptual framework of
Chinese financial accounting, presenting suggestions for constructing the conceptual framework of Chinese
financial accounting from four aspects: basic principles, basic relationships, levels and contents, construction
institute and the name.

Full Text: PDF DOI: 10.5539/ijbm.v6n4p237

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International Journal of Business and Management   ISSN 1833-3850 (Print)   ISSN 1833-8119 (Online)

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