内容摘要
会计要素是会计研究的基石，更是会计体系的核心内容，是会计计量、确认的理论依据，对会计对象所作出的基本分类，是会计核算对象的具体化，是用于反映会计主体财务状况和经营成果的基本单位，科学、合理地对会计对象进行分类是确保会计信息质量的基础。
我国《企业会计准则》将会计要素界定为六个，即资产、负债、所有者权益、收入、费用和利润。国际会计准则委员会在《编制和呈现财务报表的结构》中将会计要素归类为资产、负债、收益和费用五个会计要素。
本文通过将中医《企业会计准则》与国际会计准则委员会《编制和呈现财务报表的结构》相比较，探究两者在会计要素分类方面的差异以及趋同，同时展望我国在未来会计要素分类的进一步完善。
关键词：会计要素；会计准则；归类比较；认识；优缺点
目 录
本文目录······················································1
会计要素及其内容·································2
会计要素······································2
会计要素的内容································2
会计要素之间的平衡性··························3
会计要素与财务报表要素的比较··················3
中国与国际会计准则对会计要素归类的总体比较········3
两大会计准则对会计要素归类的内容；·············4
中国与国际会计要素划分的比较··················4
两大会计准则对会计要素归类差异比较············4
中国与国际会计准则对会计要素归类的详细认知·······4
收入、费用和损失的设置························4
对利润要素的认识······························5
中国准则对会计要素归类的优缺点···················5
我国六大会计要素划分的优缺点··················5
对会计要素分类的展望·····························6
关于利得和损失的归类······························6
以发展和变化的观念去认识会计要素及其分类问题······6
主要参考文献·············································6
