Discussion on the Construction of Financial Accounting Theory Frame

Abstract:

Theory framework of financial accounting is the foundation of constructing the accounting theory and accounting practice. The problem of finance accounting theory frame has long been the accounting topic for scholars at home and abroad, scholars have made a variety of ideas of theoretical frameworks. And because the constituents of the theoretical framework of financial accounting are excessive and meticulous, the relationship is complex, the relationship levels of factors are difficult to be distinguished. Therefore, the paper builds a rigorous theoretical framework of financial accounting which is consistent with modern accounting development level is very necessary.

• Periodical: Applied Mechanics and Materials (Volumes 644-650)
• Pages: 6075-6078
• DOI: https://doi.org/10.4028/www.scientific.net/AMM.644-650.6075
• Online since: September 2014
• Authors: Ya Guo*
• Keywords: Financial Accounting, Theoretical Frameworks

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