笔者认为,新《基本准则》仍有需要商榷之处。如,财务会计报告的使用者不提报告主体的决策管理层、会计要素的概念、把收入定义为日常活动、把利润定义为经营成果等都需要改进。 The author believes that the new “basic guidelines” still need to be discussed. For example, users of financial and accounting reports need to improve the definition of management decision making, the concept of accounting elements, the definition of income as daily activities, and the definition of profits as operating results.