IAS的理论框架分析

向读者介绍了ＩＡＳ的基本理论框架，并从财务报表的目的出发把我国的会计准则和会计应用基础作了介绍。而且就中国会计准则和国际会计准则在财务报表中的目的及分类方面的差异进行了分析．

Analysis on the Framework for International Accounting Standards

The paper advances the framework for International Accounting Standards for the readers and in the light of the objective of financial statements both accrued basus of accounting and chinese accounting standards are introduced and the paper the analysis the difference of the object and classification of financial statement on the Chinese Accounting Standards, generally accepted accounting principles and International Accounting Standards.