重新构建利润报表要素

针对我国现行的企业会计基本准则、具体准则以及企业会计制度中对利润报表要素界定存在的完整性和逻辑上的缺陷，以及理解上、操作上的困惑进行了阐述、分析，通过比较国际会计准则和英、美会计准则对利润报表要素的界定，提出了重新构建我国利润报表要素的三种可供选择的思路。

Reconstruction of the Income Statement Elements

This paper discusses and analyses the flaws, as well as the difficulties in understanding and operation about the elements of income statements within accounting principles and accounting systems. By comparing the definitions of the income statement elements from International Accounting Principle and some developed countries' accounting standards, the paper suggests three choices of improving or rebuilding the income statement elements in our country.