摘要
《企业会计准则-基本准则》比修订前更符合财务会计概念框架的特征,但仍存在无法克服的自相矛盾。无论是从形式上还是从功能上分析新《企业会计准则-基本准则》,都不如直接采用概念框架的形式更为合适。结合我国现实的环境,对财务会计概念框架的构成内容及其相互之间的关系进行探讨,以期为构建我国财务会计概念框架提供若干参考。
The revised version of ＂Enterprise Accounting standard -Basic standard＂ is in more agreement with the characteristic of the conceptual framework of finance and accounting. However, there still exists unconquerable self - contradiction in it. Whether we analyze it from the perspective of its form or function, it is not as appropriate as the form of conceptual framework. In this paper, by discussing the contents of the conceptual framework and their relationship, the author puts forward some suggestions about constructing the concept frame of our finance and accounting in the light of our actual situation.
出处
《安阳工学院学报》
2006年第4期69-72,共4页
Journal of Anyang Institute of Technology
关键词
基本准则
概念框架
具体准则
basic standard
concept frame
concrete standard
