| 关于会计要素几个问题的思考 |
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| 引用本文： | 杜兴强.关于会计要素几个问题的思考[J].上海立信会计学院学报,2007,21(4):30-37. |
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| 作者姓名： | 杜兴强 |
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| 作者单位： | 厦门大学会计系,福建厦门,361005 |
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| 基金项目： | 教育部人文社会科学重点研究基地项目，国家自然科学基金 |
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| 摘 要： | 本文注意到会计要素的重要性及其在不同国家财务会计概念框架中的差异性,首先探讨了会计要素设置的决定因素,并分析了与此相关的一个典型问题——为什么现金流量表不设置会计要素。此外,本文还对收入与利得的区分及其经济后果进行了探讨,并分析了资产计价先于收益决定的逻辑基础。最后,本文还对资产的定义进行了综评。
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| 关 键 词： | 会计要素 现金流量表 收入与利得 资产计价与收益决定 资产定义 |
| 文章编号： | 1009-6701（2007）04-0030-08 |
| 修稿时间： | 2007-05-29 |
Thoughts on Accounting Elements |
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| DU Xing-qiang.Thoughts on Accounting Elements[J].Journal of Shanghai Lixin University of Commerce,2007,21(4):30-37. |
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| Authors: | DU Xing-qiang |
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| Institution: | Accounting Department of Xiamen University, Fujian Xiamen 361005, China |
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| Abstract: | Firstly,the paper discusses the determinant factors about establishment of accounting elments based on the importance of accounting elements and its differences among Statements of Financial Accounting Concepts(SFAC),and analyzes a relevant question why cash flow statement doesn't establish accounting elements.Secondly,the paper explores the differences between revenues and gains and economic consequences and interprets the logic basis that assets valuation dominates income determinant.Finally,the paper comprenhensively reviews different definitions of assets. |
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| Keywords: | accounting elements cash flow statements revenues and gains assets valuation and income determinant definition of asset |
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