【毕业论文】--会计要素归类探微.doc

会计要素归类探微 ## The discussion about the accounting elements classification ######## 摘 要 会计要素是会计研究的基石，更是会计体系的核心内容，是会计计量、确认的理论依据，对会计对象所作的基本分类，是会计核算对象的具体化，是用于反映会计主体财务状况和经营成果的基本单位，科学、合理地对会计对象进行分类是确保会计信息质量的基础。 我国《企业会计准则》将会计要素界定为六个，即资产、负债、所有者权益、收入、费用和利润。美国财务会计准则委员会（FASB）在《财务会计概念公告》中将会计要素归类为资产、负债、所有者权益、业主投资、派给业主款、综合收益、营业收入、费用、利润、损失十个要素。国际会计准则委员会（IASC）在《编制和呈报财务报表的结构》将会计要素其归类为资产、负债、权益、收益和费用五个要素。 本文通过将中国《企业会计准则》与美国《财务会计概念公告》以及国际《编制和呈报财务报表的结构》相比较，探微三者在会计要素分类方面的差异以及趋同，同时展望我国在未来对会计要素分类的进一步完善。 关键词：会计要素；会计准则；归类比较；认识；优缺点Abstract Accounting elements are the foundation of accounting research. It is the core content of accounting system and the theoretical basis of accounting measurement and accounting confirm. It is the basic and specific classification of accounting object. It’s the basic unit to reflect the financial condition and operational results of the accounting body. Classifing the object of accounting Science and reasonable is the basis to ensure the quality of accounting information. “Accounting Standards for Business” in our country defined the accounting elements as Asset, Liabilities, Owner’s Equities, Income, Expenses, Profit. The United States of Americas Financial Accounting Standards Board ( FASB ) in the ”Statement of Financial Accounting Concepts classified accounting elements as Assets, Lliabilities, Owners, Owners of Investment, Sent to Owners, Comprehensive Income, Operating Income, Expenses, Profit, Loss. International Accounting Standards Committee ( IASC ) in the Preparation and Presentation of Financial Statements Structure classified accounting elements as Assets, Liabilities, Owners, Income, Expenses. This paper will comparing Chinese “Accounting Standards for Business” and the United States of Americas ”Statement of Financial Accounting Concepts and international Preparation and Presentation of Financial Statements Structure to explorate their differences and convergences in the accounting elements of classification. Hope our country to improve the class