企业会计要素的概念演化辨析

The Evolvement and Analysis about The Concepts of Element of Corporative Accountant

国家财政部发布的《企业会计准则——基本准则》中对企业会计六要素的定义与原定义相比具有很大差异 ,引起六要素内涵的巨大变化。本文就此作以对比 。

The concepts of six elements of corporative accountant which was enacted by in the State Ministry of Finance in 'Corporative Accountant' Rules -Basic Rules' have changed from the primary definitions, and bring some differences of their connotations. This paper just compares them, and discovers the orderliness of development of accountancy theory.