此文是井尻雄士教授于2003年应日本会计准则理事会和日本财务会计准则基金会的邀请,在日本东京为日本会计准则制定人员和会计职业界所作的演讲论文,后发表于日本财务会计准则基金会《会计准则季刊》2003年9月号上。文章涉及当前财务会计发展的许多基本问题,对我国亦有借鉴作用,我国学者陆建桥等在征得井尻雄士教授及《会计准则季刊》授权同意后,将其翻译成中文,本刊分上下两部份刊出,以飨读者。 This article is a presentation by Prof. Inoue Mario at the invitation of Japan Accounting Standards Board and Japan Foundation for Financial Accounting Standards in 2003 for lecture papers for Japanese accounting standard-setters and accounting professionals in Tokyo, Japan and later published in Japanese Financial Accounting Standards The Foundation’s Quarterly Journal of Accounting Standards, September 2003 issue. The article involves many basic problems in the current development of financial accounting and also serves as a reference for our country. Lu Jianqiao, a scholar in our country, after obtaining the permission of Prof. Jingjing Xiong and the Quarterly Journal of Accounting Standards, translates it into Chinese, Publish to readers.