会计准则的要素是指彼此相互联系、相互作用从而构成会计准则的各个要素。按照系统论的观点，会计准则是由若干要素所构成的系统。在该系统中，各个要素彼此独立又相互联系，若缺少其中任何一个要素，会计准则的作用都将难以充分发挥。对会计准则的要素展开研究，有十分重大的 The elements of accounting standards refer to the various elements of the accounting standards that are related to each other and interact with each other. According to the system theory point of view, accounting standards are constituted by a number of elements of the system. In this system, the various elements are independent and interrelated with each other. If any one of these elements is missing, the role of accounting standards will not be fully realized. Research on the elements of accounting standards is very important