The structure of the financial accounting conceptual framework

The conceptual framework for financial accounting is important in the guidance of the development of accounting standards. In this paper has the analysis on the basic criteria of the new accounting standards , and how to build our country's financial accounting conceptual framework is aslo discussed. In today’s Internationalization of accounting, to establish China's financial accounting conceptual framework as soon as possible has become an irresistible trend. In order to adapt to the development of objective changes in the economic environment, the experts and scholars of the accounting theorists appeal to build a China's financial accounting conceptual framework that not only consistent with China's national conditions but aslo has the same situation with the international financial accounting.