企业会计准则是指导企业会计工作的纲领性文件,也是会计教学的重要理论依据。会计准则规定了会计要素的确定方法。本文就会计准则中会计要素和会计科目的分类进行探讨,同时,对会计教学中有关会计要素变动的图示方法进行了创新。 Accounting Standards for Business Enterprises is the guiding principle of accounting documents, but also an important theoretical basis for accounting teaching. Accounting standards set the method of determining accounting elements. This article discusses accounting principles and accounting categories in accounting standards. At the same time, it innovates the graphic methods of accounting elements in accounting teaching.