目前，我国已经颁布了１３个具体会计准则，而且存货准则和固定资产准则也即将出台，虽然大部分准则只是在少数企业中推广实施，但却代表中国会计的发展方向。从其结构框架来看，仍是按照通常所称的会计六大要素，即资产、负债、所有者权益、收入、费用、利润来设计的，对“损 At present, China has promulgated 13 specific accounting standards, and inventory criteria and fixed asset standards will be introduced soon. Although most of the guidelines are only implemented in a few enterprises, they represent the development direction of Chinese accounting. From the perspective of its structural framework, it is still designed according to what is commonly called the six major elements of accounting, that is, assets, liabilities, owners’ equity, income, expenses, and profits.