１９９２年出台的《企业会计准则》（以下简称《准则》）标志着中国第三次会计改革的开始，有人认为《准则》是我国的“财务会计概念框架”。事实上，《准则》与西方的财务会计概念框架存在以下差异。１．作用范围。《准则》的作用有两个：直接规范会计实务、指导会制度的制定 The “Accounting Standards for Business Enterprises” (hereinafter referred to as the “Standards”) promulgated in 1992 marked the beginning of the third accounting reform in China. Some people think that the “Guidelines” are the “conceptual framework of financial accounting” in our country. In fact, there are the following differences between the Guidelines and the conceptual framework of financial accounting in the West. 1. Scope of action. The “Guidelines” have two functions: to directly regulate accounting practices and to guide the formulation of the system