会计信息化条件改变了会计理论构建基点,进而会改变整个会计理论体系。按照“会计目标——会计信息质量特征——会计要素及其确认与计量——财务报告”结构建立财务会计概念框架,从而形成“财务会计问题处理方法——会计准则”的探索取得了巨大成功,并成为世界各国和国际组织 The conditions of accounting information change the basis of accounting theory construction, which in turn will change the entire accounting theory system. In accordance with the “accounting objectives - the quality of accounting information - accounting elements and their confirmation and measurement - financial reporting” structure to establish a conceptual framework of financial accounting, resulting in “financial accounting problem-solving methods - accounting standards” to explore It has achieved great success and has become a worldwide body of nations and international organizations