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财务会计的一些基本概念构成会计要素,引用这些基本概念组成了财务会计的方方面面,对会计信息进行规定。会计观念和会计思想的变化影响会计要素的基本概念的形成和发展。目前,会计著述虽然很多,但是对会计要素的基本概念各抒己见,无法统一。因此,在现行的会计要素中依旧存在着许多问题,值得我们去研究,这也是笔者写此文的目的。
Some of the basic concepts of financial accounting constitute the accounting elements, citing these basic concepts constitute all aspects of financial accounting, accounting information to be regulated. Changes in accounting concepts and accounting ideas affect the formation and development of the basic concepts of accounting elements. Although there are many accounting writings, the basic concepts of accounting elements express their own views and can not be unified. Therefore, there are still many problems in the current accounting elements that deserve our study, which is also the purpose of this article.