一、财务会计概念结构的性质 目前,各个国家和国际会计准则委员会(IASC)都在研究财务会计概念结构。按照美国财务会计准则委员会(FASB)的解释:“概念结构是一项章程,是一个具有相互联系的目标和基本原则的首尾一贯的体系,它应导致相互一致的会计准则的产生,并规定财务会计和财务报告的性质、功能及范围。” First, the nature of the concept of financial accounting structure At present, various countries and the International Accounting Standards Board (IASC) are studying the concept of financial accounting structure. According to the Financial Accounting Standards Board (FASB), “Conceptual structure is a charter, an end-to-end system of interrelated objectives and fundamentals that leads to the emergence of consistent accounting standards and the provision of financial The nature, function and scope of accounting and financial reporting. ”