摘要
对会计的概念框架研究 ,在我国还仅限于财务会计。本文试图从税务会计的产生、概念、目标、对象、要素、基本前提、一般原则等方面进行探讨 ,以求建立符合我国国情的税务会计理论体系。
The research of the Accounting concept framework is only confined in financial accounting in Chine.This article tends to explore the production,concept,objective,target,element, basic premise and general principle of the tax accounting in order to establish the tax accounting theory system fitting our country's state situation.
出处
《现代财经（天津财经大学学报）》
2001年第5期36-42,共7页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
概念框架
目标对象
基本前提
一般原则
税务会计要素
concept framework
objective target
basic premise
general principle
tax accounting element
