《财务会计概念框架与会计准则问题研究》一书由厦门大学葛家澍、杜兴强著,获第四届中国高校人文社会科学研究优秀成果奖经济学一等奖。该著作通过分析总结国外财务会计概念框架的发展过程和研究现状以及其制定过程中的经验教训,创造性地解决了我国财务会计概念框架建立中的基 “The concept of financial accounting framework and accounting standards research,” a book by Ge Jia Shu, Xiamen University, Du Hsiang strong, won the Fourth China Humanities and Social Sciences Research Outstanding Achievement Award Economics first prize. By analyzing and summarizing the development process and research status of the conceptual framework of financial accounting abroad and the experiences and lessons learned in the process of its formulation, this book creatively solves the problems in the establishment of the conceptual framework of financial accounting in China