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4、S Q O Vs J .9, 2005, (6). 2E.7 tMB5 J .9, 2006, (3). 3E, .9 M . Z:v, 2005. 4. 95 Z .:6 S,2006. 5 Project updates:Conceptual Framework - joint project of IASB and FASB EB/OL .http:/www.iasb.org.1,10,March2006. 6 FASB.Statement of Financial Accounting Concepts Z .Washington to John Wiley &Sans, Inc.20
5、00/2001.3 I := On American Conceptual Framework for Accountingand China s Fundamental Accounting StandardsGE Jia-shuAbstract:Accounting standards and conceptual framework are both institutional arrangements in economy.Accounting stan-dards originated from asymmetric information between preparers of
6、financial reports and their users, while accounting conceptualframework is used as a guide forIASB orFASB to evaluate and develop accounting standards.American conceptual framework foraccounting is mainstream, being themost comprehensiveand meticulous of all conceptual frameworksof this type.Theprog
7、ram ofconceptual framework was jointly formulated by IASB and FASB, whoseboards of directors have basically reached consensus as totheobjectives of financial reporting and the publicizing of qualitative characteristics of information.They also discussed thedefini-tions of elements such as assets and
8、 liabilities and the concept of reporting entitywithout reaching any conclusions though.Com-pared with theinternational conceptual framework for accounting, China s fundamental accounting standards are characterized byboth convergence and originality.Key words:conceptual framework for accounting, accounting standard, conceptual program of convergence.11
