中国与越南财务会计概念框架比较

中国和越南的会计改革都在走与国际会计趋同的道路，财务会计概念框架的制定，虽然都借鉴了国际会计准则概念框架的内容，但都与本国的经济和法律环境保持一致。因此，两国财务会计概念框架在会计目标、会计信息质量要求、会计要素的确认与计量等方面都反映了本国的要求，但是也存在一些差异。找出差异，再进行分析与协调，将是中国与越南及东盟国家会计趋同的路径。

Comparison of Financial Accounting Conceptual Framework between China and Vietnam

Accounting reform in China and Vietnam is going with international accounting convergence road. Although the development of financial accounting conceptual framework for two countries draws lessons from the conceptual framework of international accounting standards, it is consistent with the economic and legal environment of its own nation. Thus, the financial accounting conceptual framework for two countries meets the requirement of its own nation in accounting objective, the quality requirement of accounting information and recognition and computation of accounting elements etc, but there are some differences between two countries.Then the analysis and coordination of the differences will get the path of accounting convergence between China and Vietnam or ASEAN countries.