笔者认为，会计要素是指“会计对象要素”而非“财务报表要素”。（尽管美、英等国的会计准则以及国际会计准则均称其为“财务报表要素”）。因为，会计报表属于会计方法范畴，它与会计对象之间的关系，是介于主客体之间的手段与客体之间的关系，故而其构成“要素”也必然... The author believes that accounting elements refers to the “accounting object elements” rather than “financial statements elements.” (Although accounting standards in the United States, Britain and other countries and IAS both call them “elements of the financial statements”). Because, accounting statements belong to the category of accounting methods, the relationship between it and the object of accounting, is between the subject and object means and the relationship between the object, so its constitute “elements” must also ...