我国企业会计准则体系中的第一个层次就是基本准则,它发挥着类似于国际会计准则中“编制财务报表的框架”及美国的“财务会计概念框架”的作用。完善基本会计准则显得十分必要。基于第二层次的具体准则,在以往 The first level in the system of corporate accounting standards in our country is the basic principle, which plays a role similar to the “framework for preparing financial statements” in the international accounting standards and the “Concept Framework for Financial Accounting” in the United States. It is very necessary to improve the basic accounting standards. Based on the second level of specific guidelines, in the past