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会计要素问题是会计理论研究的核心之一,是连接会计理论和会计实践的关键,同时也是我国在最新发布的企业会计准则中极为重要的调整内容。随着我国新会计准则体系的构建和会计理论研究的深入,会计要素问题依然成为理论界和实务界高度关注的一个关键问题。通过会计要素的中外比较,有助于我国会计要素的进一步完善。
The problem of accounting elements is one of the core of accounting theory research. It is the key to connect accounting theory and accounting practice. It is also the most important adjustment content of our country in the recently released enterprise accounting standards. With the construction of China’s new accounting standards system and the further study of accounting theory, the issue of accounting elements is still a key issue that is of great concern to theorists and practitioners. Through the comparison of Chinese and foreign accounting elements, it helps to further improve the accounting elements in China.