以会计概念框架为理论基础的会计准则,是美英等国以及国际会计准则委员会共同采用的会计准则模式,这一会计模式与我国采取的以基本准则为基础的具体准则模式是可以互相替代的。本文提出了以基本准则替代会计概念框架,并以基本准则为基础构建会计准则模式的设想。 Accounting standards based on the conceptual framework of accounting are the accounting standards adopted jointly by the United States and Britain and other countries as well as the International Accounting Standards Board. This accounting model is interchangeable with the concrete standards based on the basic norms adopted by our country. In this paper, we put forward the idea of ​​replacing the accounting conceptual framework with the basic principles and building the accounting standards based on the basic principles.