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国内会计界对会计要素、会计对象要素、财务报表要素认识存在分歧,本文试图运用系统论的基本原理对其进行界定,并提出会计要素的新观点。
Domestic accounting circles have different opinions on the accounting elements, accounting objects and the elements of financial statements. This paper attempts to use the basic principles of system theory to define them and put forward new ideas of accounting elements.