会计要素划分的国际比较

The International Comarison of Accounting Elements

会计要素理论在会计准则理论框架中居于核心地位,但各国由于环境因素等方面的差异,规定的会计要素并不完全相同。在对美国财务会计准则委员会(FASB)、英国会计准则委员会(ASB)、国际会计准则委员会(IASC)和我国对会计要手划分比较的基础上,提出在现有要素体系基础上应增加现金流量表要素。

Accounting element theory takes a core position in the whole structure of the Accounting Criteria Theory. But every conutry＇s accounting elements are completely different due to the differences in factors such as environment. Based on the analysis of accounting elements defferences among FASB, ASB and IASC and ours this thesis puts forward that we should add the element of Cash Flow Statement.