对新会计准则下会计要素设置的几点思考  

Several Points of Thinking about Accounting Elements Setting under New Accounting Standards

作　　者：刘建华[1] 许凤玉[2] 

机构地区：[1]江苏农林职业技术学院,江苏句容212400 [2]滨州学院,山东滨州256600

出　　处：《湖北财经高等专科学校学报》2012年第1期51-54,共4页Journal of Hubei College of Finance and Economics

摘　　要：我国新会计准则下会计要素设置的不足主要有:会计要素设置冗余和缺失并存,会计要素和会计等式之间存在矛盾,会计要素和会计科目设置不统一。这表明我国会计要素设置仍缺乏科学性和合理性,需要进一步修改和完善。The main inadequacies of accounting elements set under new accounting standards are： the redundancy and the deficiency of accounting elements setting,the contradiction between accounting elements and accounting equation,the disunity of accounting elements and accounting subjects setting.These indicate that the Chinese elements setting is still lack of scientificalness and reasonableness,which need further changes and recommendations of accounting elements.

关 键 词：会计要素 会计等式 会计科目 

分 类 号：F233[经济管理—会计学]