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本文通过对美国、国际会计准则委员会和我国财政部对会计要素的定义和项目的比较 ,分析三者之间的区别和联系 ,并对我国会计要素的体系的构建提出了一些建议。
This article analyzes the differences and relations among the three elements of the accounting elements by comparing the definition and items of the accounting elements in the United States, the International Accounting Standards Board and the Ministry of Finance of our country. Some suggestions are put forward for the construction of the system of accounting elements in China.