在会计学当中,会计核算理论体系的构成主线就是会计科目、会计要素和会计对象。能够正确把握和理解这几个概念,分析他们之间必然的、内在的联系,才能更好的掌握会计核算方法。研究会计科目是研究会计要素的首要条件。研究好会计科目,我们就能够系统地、科学地对经济业务事项进行监督和核算。因为会计科目明确了核算的内容,指明了核算的对象,所以,我们才能进行会计报告、记录、计量和确认。这篇文章论述了会计科目、会计要素和会计对象这三者之间的关系,讨论并分析了会计科目在分类和设置上与会计要素的协调与矛盾及中外会计要素划分等问题 Among the accounting, the main body of the accounting theory system is the accounting subjects, accounting elements and accounting objects. To correctly grasp and understand these concepts, analyze the necessary and intrinsic link between them, in order to better grasp the accounting methods. Accounting studies are the prerequisites for studying accounting elements. Study good accounting subjects, we can systematically and scientifically supervise and accounting economic and business matters. Because accounts clear the accounting content, indicating the object of accounting, so we can conduct accounting reports, records, measurement and confirmation. This article discusses the relationship between accounting subjects, accounting elements and accounting objects, discusses and analyzes the coordination and contradiction between accounting elements and the accounting elements in the classification and setting of accounting subjects and the division of Chinese and foreign accounting elements