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会计要素是由一组对财务会计具有重大影响的基本概念所构成,财务会计的各方面或多或少都会涉及这些概念的使用,它们为会计信息带来质的规定性。随着我国会计准则的不断完善,会计要素也作了较大改进,在与国际会计准则协调的同时保留了中国特色,为会计具体准则的制定奠定了基础,但是这一改革尚存在诸多不足之处。本文拟在国际比较的基础上探讨我国会计要素存在的问题及改进措施。
Accounting elements are composed of a group of basic concepts that have a significant influence on financial accounting. All aspects of financial accounting involve the use of these concepts more or less, and they bring qualitative provisions to accounting information. With the continuous improvement of accounting standards in our country, the accounting elements have also been greatly improved, with the coordination of international accounting standards at the same time retained the Chinese characteristics, laid the foundation for the formulation of accounting standards, but there are still many deficiencies in this reform Department. This article intends to explore the problems existing in China’s accounting elements and the improvement measures on the basis of international comparison.