论会计要素的若干理论问题

On several theoretical problems of accounting element

会计要素是会计实务核算的重要基石,也是构造会计理论的重要组成部分。但会计要素的设置主要依托会计报表,在某种程度上阻碍了会计理论的发展,有进一步研究的必要。

The accounting element is the important foundation of the check computation in kind.It also forms the main component part of the accounting theory.But the setup of the accounting element mainly depends on its report and in some degree it hinders development of the accounting theory.A further study is indispensable.