英语翻译财务会计概念框架类似于一部会计的宪法,是一切会计理论的目标指引方向,具有以下重要作用：1.财务会计概念框架为会计

英语翻译
财务会计概念框架类似于一部会计的宪法,是一切会计理论的目标指引方向,具有以下重要作用：
1.财务会计概念框架为会计准则的发展与完善提供一定的理论指导.财务会计概念框架对财务会计最基本的概念,如财务报告的目标、信息的质量特征、财务报表的要素,以及确认计量原则等都做出了规定,这样,概念框架就为分析、评估和指导会计准则的发展提供了一个“规范性”的理论基础.在分析、评估和指导会计准则时,对于该准则的规范是否内在一致,所引用的概念是否逻辑严密并在所有准则中是否统一使用它们等问题,有了一个理论基础.
在1982年,当时的FASB主席唐纳德•柯克认为,“有了概念框架,会计准则的制定就有了方向.否则,它们的制定将是缓慢的.如果缺乏概念框架,势必招致外界集团的批评,比如指责会计准则的发展是毫无目标与宗旨的”或者说,“只有以概念框架为指导,将来的会计准则才能以更为合理和一致的方式制订”.
　2.财务会计概念框架对缺乏会计准则规范的会计问题提供指南.具体会计准则虽然是对具体会计实务的规范,但由于经济生活中的交易和事项千差万别,变化迅速,加之新的经济业务、经济事项不断地涌现,然而准则制订却是一个相当耗时的程序,不可能及时跟上实务的发展,这就使得会计准则不能事无巨细地对所有情况都加以规范,而且有些会计准则有时也难以适应实务的发展.
　　因为财务会计概念框架是对会计实务背后的一些基础性概念等进行描述的,这时,可以反过来指导会计实务.
　　3.财务会计概念框架可以节省准则制订成本,提高准则制定效率.因为许多会计问题具有共同的要素,当会计准则制订机构接触到这些问题时,不用再花费较多的时间重新探讨其中所涉及到的相同概念问题,所以,不仅可以节省成本而且可以提高效率.
　　4.财务会计概念框架有助于信息使用者更好地理解财务会计信息.概念框架可以增进会计信息提供者和使用者之间的沟通,帮助使用者了解财务会计的一些基本概念与原理,理解会计信息的涵义、作用与局限性,据以做出恰当的分析判断和正确的经济决策.

Financial accounting concept framework is similar to a accounting of the constitution,is all accounting theory goal for direction,has the following important role:
1.Financial accounting concept framework for the development and perfection of accounting standards provide certain theoretical guidance.Financial accounting concept framework of financial accounting of the most basic concepts,such as the financial report of the target,information quality characteristics,the financial statements of elements,as well as measuring principle and so on are confirmed to the rules,so,conceptual framework for analysis,evaluation and guidance of accounting standards development provides a "normative" theoretical basis.In the analysis,evaluation and guidance of accounting standards,the standards for the standard is internal consistent,the concept of the reference is tight logic and in all standards are unified use them,had a theory basis.
In 1982,when the FASB chairman Donald kirk think,"a conceptual framework,accounting regulation have direction.Otherwise,they will be formulated is slow.If lack of conceptual framework,certainly will incur criticism of the outside groups,such as accused of accounting standards is no goal and the objective development of" or,"only to conceptual framework for guiding,future accounting standards with more reasonable and consistent to formulate the way".
2.Financial accounting concept framework of lack of accounting standards standardized accounting problems and provide guidelines.Specific accounting standards for concrete accounting practice though is the standard,but due to the economic transactions and events in the life of the ward,the rapid change,in addition to the new economic business,economic matters constantly emerging,however standards make it is a time-consuming procedures,could not keep up with the development of practice in time,this makes everything can't to accounting standards to regulate all cases,and some accounting standards sometimes difficult to adapt to the development of practice.
Because financial accounting concept frame of accounting practice is behind some of the basic concept of the description,at this moment,can in turn guidance accounting practice.
3.Financial accounting concept framework can save standards make cost and improve the efficiency rule making.Because many accounting problems with common elements,when accounting standards make contact with institutions these problems,don't have to spend more time to discuss which involved the same concept,so,not only can save cost and can improve efficiency.
4.Financial accounting concept framework help to users of the information to better understand the financial and accounting information.Conceptual framework can improve accounting information providers and users of the communication between,help users understand the basic concepts of financial accounting and principle,and understand the meaning of the accounting information,the role and the limitation,which make appropriate the analysis judgment and the right economic decisions.