| 在基本准则与概念框架冲突中权衡与选择--从基本会计准则征求意见稿谈起 |
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| 引用本文： | 涂毅.在基本准则与概念框架冲突中权衡与选择--从基本会计准则征求意见稿谈起[J].山西财经大学学报,2005,27(5):133-135. |
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| 作者姓名： | 涂毅 |
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| 作者单位： | 中国人民大学,商学院,北京,100872 |
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| 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。
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| 关 键 词： | 基本会计准则 财务会计概念框架 征求意见稿 |
| 文章编号： | 1007-9556(2005)05-0133-03 |
| 修稿时间： | 2005年7月22日 |
Trade- off and Choice between Accounting Convention and Concept Framework |
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| TU Yi.Trade- off and Choice between Accounting Convention and Concept Framework[J].Journal of Shanxi Finance and Economics University,2005,27(5):133-135. |
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| Authors: | TU Yi |
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| Abstract: | 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. |
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| Keywords: | fundamental accounting conventions financial account concept framework opinion soliciting draft |
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