摘要
通过对《企业会计准则———基本准则》征求意见稿内容的变动和基本准则与财务会计概念框架的法律地位及成本效益进行剖析,探讨了我国会计准则制定者在究竟采用哪种模式作为具体会计准则制定和执行基础等问题上所做的权衡与选择。
Upon examining the revised version of the “Enterprise Accounting Convention - Fundamental Rules” and the legal footing and cost- benefit of the basic rules and financial accounting concept frameworks, the author attempts to find out which models the rule - makers adopt when they weigh and opt in the making of specific accounting rules and executing bases.
出处
《山西财经大学学报》
2005年第5期133-135,共3页
Journal of Shanxi University of Finance and Economics
关键词
基本会计准则
财务会计概念框架
征求意见稿
fundamental accounting conventions
tlnancial account concept framework
opinion soliciting draft
