财务会计概念是财务会计理论的重要基石。财务会计理论是评估当前会计实务、指导新实务和程序建立的重要依据。由一系列财务会计基本概念、原则等所组成的逻辑一致的体系就是财务会计概念框架。自1978年美国财务会计准则委员会(FASB)发表第一辑财务会计概念公告以来,财务会计概念框架的研究就成为财务会计理论的重要内容, The concept of financial accounting is an important cornerstone of financial accounting theory. The theory of financial accounting is an important basis for evaluating the current accounting practices and guiding new practices and procedures. A series of basic concepts of financial accounting, principles and other logic composed of the same system is the concept of financial accounting framework. Since 1978, when the FASB published the first series of notices on financial accounting, the research on the conceptual framework of financial accounting has become an important part of financial accounting theory.