摘要
会计要素是会计理论研究的基础理论。会计要素定义是否科学合理,直接影响企业经济业务的全面反映、会计目标的实现和资源配置的效率。通过对中外会计要素比较,提出我国会计要素的分类、构成与格局应进行适宜修订。
Accounting elements are the basic theory of accounting theory. Whether the definition of accounting elements is reasonable or not directly affects the enterprise business＂ total report, the accounting goal＇s realization and the resource allocation＇s efficiency. This article puts forward that the classification, constitution and structure of our accounting elements should be revised suitably by comparing Chinese accounting elements to foreign.
出处
《价值工程》
2011年第11期135-136,共2页
Value Engineering
关键词
会计要素
国际比较
分析
accounting elements
international comparison
analysis
