Theoretical Analysis on Enterprise Accounting Standards——Basic Accounting Standards 2006 ——Some Basic Theoretical Problems in Financial Accounting

Basic accounting standard is an important part of Chinese accounting standards system. The modified standard has changes in some aspects compared with the original standard and the basic theory of financial accounting includes accounting objective, accounting information quality, accounting measurement, accounting record and accounting report, etc. Analyzes the basic accounting standard from the basic theory of financial accounting and considers that the basic accounting standard has achieved some creations on the basic theory of financial accounting.