中外会计要素的比较与改进
摘 要
会计在全世界有着明显的差别。这是因为会计的发展受各种因素的影响。不同的文化、经济、法律和政治环境就会产生不同的会计制度，每个国家的会计准则和实务都是经济、历史、制度和文化因素之间的相互作用的结果。会计要素是人们对会计或称会计报表所考察和反映的内容进行适当分类所赋予的称谓。会计要素的划分和设立是人的主观意识和客观要求相结合的产物。会计要素设立的差异也有主观和客观方面的原因。任何两个国家之间的这种组合几乎都不可能相同，因而差异是必然的。通过比较有助于我们吸收借鉴国外的好的经验以促进我国会计改革。
在世界经济全球化的大背景下，会计准则的国际趋同是我国的必然选择。会计要素是会计准则的核心，只有会计要素的合理划分，才能为会计信息使用者提供更全面详细的信息。不同国家其会计要素的划分是不同的，因此本文对国际会计准则理事会（IASB）、美国财务会计准则委员会（FASB）、英国会计准则委员会（ASB）以及我国对会计要素划分进行了比较与分析，通过比较分析中外会计要素的异同，剖析了我国当前会计要素存在的缺陷，并提出了改进我国会计要素的相关建议。
关键词： 会计要素，利润，损失，会计科目
The comparison of Chinese and foreign accounting elements and improvement
ABSTRACT
There are obvious differences in accounting in the world. This is because the development of accounting is influenced by various factors. Different cultural, economic, legal and political environment will produce different accounting systems, accounting standards and practices in each country are the result of the interaction between economic, historical, institutional and cultural factors. Accounting elements is the title given by the people to the accounting and accounting statements to reflect the content of the investigation and reflection. The division and establishment of accounting elements is the product of the combination of subjective and objective requirements. There are subjective and objective reasons for the differences of accounting elements. The combination of any two countries is almost the same, so the difference is inevitable. Through comparison, it is helpful for us to learn from foreign experience to promote the reform of accounting in china.
Under the background of world economic globalization, the international convergence of accounting standards is the inevitable choice of our country. Accounting elements is the core of accounting standards, only the reasonable division of accounting elements, in order to provide more comprehensive information for accounting information users. The country is divided into different accounting elements are different, so the international accounting standards board (IASB), the financial accounting standards board (FASB), the UK Accounting Standards Board (ASB) and China on accounting elements are compared and analyzed, through the comparison analysis of Chinese and foreign accounting elements, analyzes the defects of China’s current accounting factors, and puts forward some suggestions to improve our accounting elements.
KEYWORDS：accounting elements, profit, loss, accounting subjects
目 录
1.1 FASB的会计要素………………………………………………………………………… 1
1.2 IASB的会计要素………………………………………………………………………… 1
1.3 我国的会计要素…………………………………………………………………………. 2
2 中外会计要素划分的比较与分析…………………………….. 3
2.1 中外会计要素划分的比较…………………………………………………………… 3
2.1.1 资产负债表要素的比较……………………………………………………. 3
2.1.2 损益表要素的比较…………………………………………………………… 4
2.2 中外会计要素设置的背景分析……………………………………………………. 5
2.2.1 FASB会计要素设置的背景分析………………………………………… 5
2.2.2 ASB会计要素设置的背景分析………………………………………….. 5
2.2.3 IASB会计要素设置的背景分析………………………………………… 6
2.2.4 我国会计要素设置的背景分析…………………………………………. 6
3 我国当前会计要素存在的缺陷……………………………….. 7
3.1 利润与其他要素在内容上存在重叠…………………………………………….. 7
3.2 利得和损失要素性质模糊…………………………………………………………… 7
3.3 会计要素与会计科目的基本分类不统一……………………………………… 8
4 改进我国会计要素的相关建议………………………………. 10
4.1 去除利润要素…………………………………………………………………………… 10
4.2 将利得和损失纳入会计要素范畴………………………………………………. 10
4.3 规范会计科目的分类使其与会计要素统一…………………………………. 11
