会计要素是为实现会计目标 ,以会计基本假设为基础 ,对会计对象内容的基本分类。我国的《企业会计准则》（以下简称“准则”）将会计要素分为资产、负债、所有者权益、收入、费用和利润 ,并对每个要素进行了定义。随着会计环境的变化和会计研究的不断深入 ,这些要素的缺陷或不 Accounting elements is to achieve the accounting objectives, based on the basic assumptions of accounting, the basic classification of the object of accounting. China’s “Accounting Standards for Business Enterprises” (hereinafter referred to as the “Guidelines”) divides the accounting elements into assets, liabilities, owners’ equity, revenue, expenses and profits, and defines each factor. With the changes in accounting environment and the constant deepening of accounting research, the defects of these factors or not