浅论财务会计中的要素问题

On the Elements of Finanical Accounting

会计、会计对象和财务报表是三种不同的事物，它们各自都具有自己的要素。笔者通过分析财务会计中要素的现状以及与会计对象和财务报表有关的问题，提出了区分会计对象要素和财务报表要素的必要性，并指出财务报表要素是会计对象要素的分化组合。

Accounting, accounting object and financial statement are three different definitions. As a result, each should has its own elements. Based on analyzing the current definitions of financial accounting elements and some issues relating to accounting object and financial statement, this paper gives emphasis to the necessity of distincting the accounting object elements from financial statement elements and advocates that financial statement elements are disaggregate and regrouping of accounting object elements.