(一)我国会计准则的相关规定财政部于2006年发布的《企业会计准则》将会计要素界定为资产、负债、所有者权益、收入、费用和利润。其中资产、负债、所有者权益针对资产负债表,用来描述企业的财务状况,收入、费用、利润针对利润表,用来描述企业的经营成果。笔者认为,从各要素的定义上 (I) Relevant Provisions of Chinese Accounting Standards The Accounting Standards for Business Enterprises issued by the Ministry of Finance in 2006 defines the accounting elements as assets, liabilities, owners’ equity, income, expenses and profits. Among them, assets, liabilities and owner’s equity refer to the balance sheet, which are used to describe the financial status, income, expenses and profit of the enterprise for the income statement, which are used to describe the operating results of the enterprise. In my opinion, from the definition of each factor