会计及会计要素内涵新论

A New Explanation about Accounting and Accounting Elements

学界对会计及会计要素内涵的界定问题至今没有明确的阐述和解释。会计是经济活动的数量描述。经济资源获取与配置——经济资源转移与耗费——经济资源补偿与收回,概括了经济资源在企业经济活动中的运动过程以及在这个运动过程中的不同功能。而经济资源的不同功能、不同状态在会计上以特定的概念加以界定便形成了会计要素。

Academics have no clear explanations and interpretations on issues of defining of accounting and ac- counting elements. Accounting is a description of economic activity. Obtaining - the transfer and consuming- compensation and recovery of configuration of economic resources summarizes the movement of economic re- sources in the enterprise economic activity as well as the different functions of the different links in the course of the role. The different functions and different states of the economic resources are defined accounting dements by a specific concept of the accounting.