会计准则制订中的若干理论问题（中）葛家澍（三）我国基本会计准则中可资研究的问题用西方概念框架的特点来同我们已颁布实施的《企业会计准则》对比，可以看到现在的《企业会计准则》一方面借鉴了西方概念框架的内容，另一方面又增加了准则的内容，是概念框架与准则的结... Some Theoretical Issues in the Formulation of Accounting Standards (in Chinese) GE Ji-shu (III) Problems that can be studied in China’s basic accounting standards Comparing the characteristics of the Western conceptual framework with the “Accounting Standards for Business Enterprises” that we have promulgated and implemented, we can see that the current On the one hand, “Accounting Standards for Business Enterprises” draws on the content of the Western conceptual framework and on the other hand adds the content of the guidelines, which is the conclusion of the conceptual framework and guidelines.