论我国利润表要素的设置和定义

Installing and Defining the Essential Factors of Profit Forms

本文分析了财政部新颁布的《企业会计准则第××号—基本准则》(征求意见稿)中利润表要素的设置和定义所存在的问题,并对我国利润表要素的进一步修改完善提出了建议。

Recently the Ministry of Finance has issued the draft of Norms of Enterprises Accounting——Basic Norms. This paper first analyses some problems about installing and defining the essential factors of profit forms in the draft and then makes some proposals for further revising and perfecting the essential factors of profit forms.