一、我国会计目标不明确及其带来的影响我国《企业会计准则》和具体会计准则主要是从西方财务会计概念框架和会计准则借鉴而来，《企业会计准则》制定的初衷是想让其发挥概念框架的作用，指导以后具体准则的制定。我国的《企业会计准则》与西方的财务会计概念框架不同，西... First, the accounting objectives of our country is not clear and its impact on China’s “Accounting Standards for Business Enterprises” and specific accounting standards mainly from the concept of accounting and financial accounting in Western countries from the “Accounting Standards for Business” was originally designed to let its The concept of a framework to play the role of guiding the development of specific guidelines later. China’s “Enterprise Accounting Standards” and the concept of financial accounting in the West is different from the West ...