对我国会计概念框架的构想丁志田我国会计制度的改革，极大地推进了会计理论研究的深入。如何重新构建会计理论体系，借以指导会计改革全面、系统地展开，正在成为会计研究的热门话题。构建新的会计理论体系，必须转变传统的会计观念，即重新研究我国会计概念的框架。这是... Conception of China’s Accounting Conceptual Framework Ding Zhitian The reform of China’s accounting system has greatly advanced the study of accounting theory. How to rebuild the accounting theory system to guide the accounting reform in a comprehensive and systematic way is becoming a hot topic in accounting research. To construct a new theory system of accounting, we must change the traditional accounting concept, that is, to re-study the framework of our accounting concept. this is...