加入 WTO 以后,市场的开放、非歧视和公平贸易原则的实施等带来经济贸易的高度自由化,使会计面临的环境更加自由、开放和复杂,用一个既具有中国特色又符合国际惯例的财务会计概念框架来指导和规范我国会计准则的制定已是大势所趋。而我国在构建中国特色财务会计概念框架方面,比起会计改革的其他方面,略显滞后。笔者在此就有关问题谈些看法。 After China’s accession to the WTO, the liberalization of markets, the implementation of the principle of non-discrimination and fair trade bring about a high degree of liberalization in economy and trade and make the environment faced by accounting more free, open and complicated. With a financial system that is both Chinese and international, Accounting conceptual framework to guide and regulate China’s accounting standards is the trend of the times. However, our country has lagged behind the other aspects of accounting reform in building the conceptual framework of financial accounting with Chinese characteristics. The author here to talk about some issues.