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哲学认为任何事物都是矛盾体,都存在着对立统一的规律。本文就建立我国财务会计概念框架问题进行一些思考,运用个性与共性规律、对立统一规律、质变量变等规律,分析讨论概念框架的构建趋势以及计量属性选择等问题。
Philosophy holds that everything is a contradictory body and that there is a law of unity of opposites. This article makes some thoughts on the establishment of the conceptual framework of financial accounting in our country. By using the laws of personality and commonality, the law of unity of opposites and the change of qualitative variables, the paper discusses the construction trend of conceptual framework and the selection of measurement attributes.