当前,我国正处于制定会计准则的关键时期,关于会计准则的制定还存在许多问题有待进一步讨论。本文试就其中的三个问题谈点看法。 一、会计准则与财务会计概念结构 财务会计概念结构是“由一系列说明财务会计并为财务会计所应用的基本概念所组成的”。“是一个理论系统”。(注)它的作用就 At present, our country is in the crucial stage of making accounting standards. There are still many problems to be discussed in the formulation of accounting standards. This article tries to talk about one of the three issues. First, the accounting standards and financial accounting concept structure The concept of financial accounting structure is “composed of a series of basic concepts of financial accounting and financial accounting applications.” “Is a theoretical system.” (Note) its role