中国财务会计概念框架及会计准则专题研讨会于4月16～17日在我国厦门成功举办。会议期间,来自全国20多所高校和财政部、中国证监会及企业界的40多名专家学者围绕如何构建我国财务会计概念框架及会计准则议题进行了广泛而热烈的讨论,取得了令人满意的效果。本文对这次会议期间的主要观点作一综述。 The China Financial Accounting Conceptual Framework and Accounting Standards Symposium was successfully held in Xiamen, China from April 16 to April 17. During the conference, more than 40 experts and scholars from more than 20 universities and ministries of finance, the CSRC and the business community conducted extensive and enthusiastic discussions on how to construct the conceptual framework of China’s financial accounting and accounting standards and achieved satisfactory results Effect. This article gives an overview of the main points of the meeting.