一、财务会计概念结构 所谓概念结构,按美国财务会计准则委员会的定义,是一个章程、一套目标与基本原理互相关联的有内在逻辑关系的体系。这个体系能指导前后一贯的会计准则,并指出财务会计与财务报表的性质、作用与局限性。也就是说,概念结构是一个由相互关联的目标和基本概念组成的协调一致的系统,是用来指导并评价会计准则的基本理论框架。 First, the conceptual structure of financial accounting The so-called conceptual structure, according to the definition of the United States Financial Accounting Standards Board, is a charter, a set of goals and basic principles associated with each other within the logical relationship between the system. This system guides the consistent accounting standards and points out the nature, functions and limitations of financial accounting and financial statements. In other words, the concept structure is a coordinated system composed of interrelated objectives and basic concepts, which is used to guide and evaluate the basic theoretical framework of accounting standards.