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关于制定中国财务会计概念结构的若干问题李心合一、关于财务会计概念结构与基本准则的关系问题中国的具体会计准则正在制订过程之中。从国际经验看，制定具体会计准则需要有一套系统完整、逻辑严密的基础理论体系为指导，以使各项具体准则之间保持一致性和可比性。问题是...
On the development of China’s financial accounting concept of the structure of a number of issues Li Xinheyi, on the concept of financial accounting and the relationship between the basic principles of the problem China’s specific accounting standards are being developed. From the international experience, the development of specific accounting standards requires a systematic and complete set of basic theoretical systems with rigorous guidance so as to ensure the consistency and comparability of specific criteria. The issue is...