会计要素是与会计模式具有同构和共建的性质,他们是相辅相成的,可以说有什么样的要素就有什么样的模式,反过来又限定着要素。他不仅关系到会计目标的实现,而且也影响会计方法的运用。 Accounting elements are the same as the accounting model with the construction of co-construction of the nature, they are complementary, it can be said what kind of elements have what kind of model, which in turn limits the elements. He not only related to the realization of accounting goals, but also affect the use of accounting methods.