一、财务会计理论框架的基本要素财务会计理论框架是构建会计理论要素和逻辑关系的构造体系,它是由财务会计基础理论、财务会计应用理论和财务会计环境理论相互结合、有机构成的一个理论系统。财务会计基础理论是构成财务会计理论的基本要素,包括会计目标理论、会计假设理论、? First, the basic elements of the financial accounting theoretical framework Financial accounting theoretical framework is to construct the structural elements of accounting theory and logical elements of the relationship between the basic theory of financial accounting, financial accounting theory and financial accounting theory of the environment combined with each other, a theory of organic composition system. The basic theory of financial accounting constitute the basic elements of financial accounting theory, including accounting objectives theory, accounting hypothesis theory,