重构我国会计标准中利润要素的思考

On Reconstructing Profit Element in China's Accounting Standard

从揭示我国现行会计标准中"利润"要素存在的理论缺陷入手,阐述了对我国现行会计标准中的"利润"要素进行重构既是会计准则国际通用化的要求,也是适应我国客观会计环境变化需要的观点,在此基础上提出了在我国会计标准中增设"利得"和"损失"要素、对"利润"要素重新界定以及对"利润表"进行改编并编制"收益表"的基本设想。

Based on an analysis of the theoretical defects of the 'profit' element in China's present accounting standard, the essay expounds the necessity of reconstructing the element and advances some detailed suggestions.