动态会计要素划分的国际比较与借鉴

International Comparison of Dynamic Accounting Elements Demarcation and the Inspiration

本文通过对动态会计要素划分的国际比较,针对我国对动态会计要素划分及定义存在的诸多缺陷,结合我国的国情,重新构建我国的动态会计要素。

There are many defects with the demarcation and definition of dynamic accounting elements in China's accounting standards for business enterprisesAimed at these defects and based on the analysis of demarcation and definition of dynamic accounting elements in other countries,this paper has reestablished China's dynamic accounting elements with specific conditions in the country having been taken into consideration