会计要素的界定和分类能够使财务会计系统为财务信息使用者提供更加有用和准确的信息,更能使其以更加严密和科学的体系呈现出来。会计基本要素包括资产、负债、所有者权益、收入、费用以及利润,是进行会计核算工作的基础。与旧会计准则相比,新会计准则下的会计六要素有了诸多的变化,笔者在本文中重新审视了这会计六要素。 The definition and classification of accounting elements can make financial accounting system provide more useful and accurate information for users of financial information, and make it appear in a more rigorous and scientific system. Accounting basic elements including assets, liabilities, owners’ equity, income, expenses and profits, is the basis for accounting. Compared with the old accounting standards, there are many changes in the six elements of accounting under the new accounting standards. The author re-examines the six elements of accounting in this article.