由中国会计学会主办、上海大学管理学院承办的“中国会计学会会计基础理论专业委员会2014年学术研讨会”于2014年5月18日在上海召开。来自学术界与实务界的专家和学者分别从财务报告概念框架与会计基础理论关系、财务报告概念框架内容、我国未来财务报告概念框架制定等角度,对会计准则国际趋同下的财务报告概念框架问题,开展了深入的学术交流与研讨。 Sponsored by the China Accounting Association and hosted by the School of Management of Shanghai University, the “2014 Symposium on Accounting Basic Theoretical Professional Committee of China Accounting Society” was held in Shanghai on May 18, 2014. Experts and scholars from academia and practice analyzed the concept of financial reporting under the international convergence of accounting standards from the perspective of the relationship between the financial reporting conceptual framework and the basic accounting theory, the conceptual framework of financial reporting and the formulation of the conceptual framework of our country’s future financial reporting , Carried out in-depth academic exchanges and seminars.