在基本准则转换为财务会计概念框架的进程中,需对我国会计准则规范体系进行重新的梳理,应遵循的正确路径是将现行的会计准则体系分立为确认与计量准则和披露准则,并由不同职能部门分别进行制定。完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。 In the process of converting the basic standard into the conceptual framework of financial accounting, we need to sort out the norms of accounting standards in our country. The correct path to be followed is to separate the current accounting standards system into recognition and measurement standards and disclosure standards, Functional departments were formulated. A complete system of accounting norms should include the concept of financial accounting framework, recognition and measurement accounting standards, financial accounting information disclosure guidelines.