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会计要素是对会计核算对象的基本分类项目,是企业财务会计核算内容的具体化,也是会计报表内容的基本框架。我国企业会计要素共分为六项:资产、负债、所有者权益、收入、费用和利润。1993年7月迄今,我国“两则”、“两制”发布实施以来,财政部门和会计准则委员会对会计要素定义多次修改,使会计要素定义日臻完善。本文拟对历次实施的会计要素完善过程作初步评价,以期对广大会计人员学习会计要素有所帮助。
Accounting elements of the accounting object is the basic classification of the project, accounting for corporate financial accounting is the embodiment of the content, but also the basic framework of accounting statements. China’s business accounting elements are divided into six: assets, liabilities, owner’s equity, income, expenses and profits. Since July 1993, since the promulgation and implementation of “two” and “two systems” in our country, the financial department and the accounting standards committee have repeatedly revised the definitions of accounting elements to make the definition of accounting elements more and more perfect. This article intends to preliminarily evaluate the process of perfecting the accounting elements in the past, in order to help the majority of accounting personnel to learn the accounting elements.