《会计学原理》是会计的入门教材,对会计的初学者极为重要。多年来,经过专家学者的不懈努力,《会计学原理》教材日益完善。但笔者在教学实践中,深感现行《会计学原理》教材仍存在不足之处,为此,提出以下几点建议以供探讨。一、关于会计要素不少《会计学原理》教材把会计要素说 “Principles of Accounting” is the introduction of accounting materials, accounting beginners is extremely important. Over the years, through the unremitting efforts of experts and scholars, “Principles of Accounting” teaching materials are increasingly perfect. However, in the teaching practice, I deeply feel the deficiencies of the existing “Principles of Accounting” teaching materials. Therefore, I put forward the following suggestions for discussion. First, many of the accounting elements of “Principles of Accounting” teaching the accounting elements that