会计科目在设置和分类上与会计要素的矛盾和协调

Contradiction and Coordination between the Establishment and Classification of Account Titles and Accounting Elements

新准则下,会计科目发生了较大的变化,科目设置上更加体现了可靠性和相关性,科目种类上增设了共同类科目,是适应新的经济环境的结果。但因经济业务的复杂性,难免极少科目的设置上会存在一些瑕疵,分类上与会计要素会存在一些矛盾。本文对存在瑕疵的科目和当前按要素的科目分类进行了剖析,提出了设置和分类的修正建议。

Under the new Accounting Standards, account titles have been changed greatly. The establishment of account titles more reflects the reliability and relevance and common accounts have been added in the account category, which is the result of adapting to the new economic environment. But because of complexity of the business transaction, there are unavoidably some flaws in the establishment of few account titles, and there are some contradictions among the accounting elements in classification. This paper discussed the flaws and classification of account titles in terms of accounting elements at present,and put forward some revision suggestions for the establishment and classification of account titles.