论会计要素的基本特征李端生，周祖德会计要素有资产、负债、所有者权益、收入、费用和利润六大要素，既是企业会计实务的基础，也是会计理论研究的重要内容。研究会计要素，需要明确会计要素的特征。会计要素作为会计对象的基本组成内容，既可以通过会计确认解决其定性的... On the basic characteristics of accounting elements Li Tousheng, Zhou Zude Accounting elements of assets, liabilities, owners’ rights and interests, income, costs and profits of the six elements of accounting practice is not only the basis for accounting theory is an important part of the study. Research accounting elements, you need to clear the characteristics of accounting elements. Accounting elements as the basic components of accounting objects, both through accounting to confirm its qualitative identification ...