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本书以财务会计概念框架为主要研究内容,具体包括会计理论研究起点、会计目标、会计基础、会计本质、会计要素定义、会计信息质量信息特征(标准体系)、会计计量属性、财务报告构成等。本书以法学理论为基础进行分析,因此研究结论独树一帜。