新会计准则在追求与国际趋同化的同时,考虑到我国实际情况,对《企业会计准则——基本准则》(以下简称基本准则)进行了修订,体现了中国特色,笔者对此谈谈看法。一、采用“基本准则”这一术语国际会计准则理事会和美英等主要经济发达国家都有财务会计和财务报告概念框架,而我国则用“基本准则”取代。虽然,基本准则可能是未来我国概念框架的过渡形式,但现在当作我国的概念框架,却具有鲜明的特色,并符合我国国情。“基本准 While pursuing international convergence and assimilation, taking into account the actual conditions in China, the new accounting standards have revised the “Accounting Standards for Business Enterprises - Basic Standards” (hereinafter referred to as “the Basic Standards”) for anew, reflecting Chinese characteristics. First, the use of the term “basic principles” The International Accounting Standards Board and the United States and Britain and other major economically developed countries have the concept of financial accounting and financial reporting framework, while our country is the “basic guidelines” to replace. Although the basic norms may be the transitional form of the conceptual framework for our country in the future, it is now regarded as the conceptual framework of our country but with distinctive features and in keeping with China’s national conditions. "Basic standards