| 对我国会计要素定义的思考 |
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| 引用本文： | 丁会来. 对我国会计要素定义的思考[J]. 河北职业技术学院学报, 2002, 2(4): 53-55 |
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| 作者姓名： | 丁会来 |
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| 作者单位： | 首都经济贸易大学,北京,100026 |
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| 摘 要： | 会计要素是对会计对象的基本分类 ,会计要素定义是否科学合理 ,直接影响着会计实践质量的高低。本文试对我国会计要素的分类及定义进行探索 ,并就会计要素的定义如何改进提出了自己的看法
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| 关 键 词： | 会计要素 定义 分类 利润 |
| 文章编号： | 1671-1017(2002)04-0053-03 |
| 修稿时间： | 2002-11-04 |
Thoughts on the Definition of Accounting Element |
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| DING Hui-lai. Thoughts on the Definition of Accounting Element[J]. Journal of Hebei Polytechnic, 2002, 2(4): 53-55 |
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| Authors: | DING Hui-lai |
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| Affiliation: | DING Hui-lai |
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| Abstract: | Accounting element is a kind of basic classification about accounting object. Whether the definition of accounting element is scientific and reasonable or not,will affect the quality of accounting work directly. This paper explores the classification and definition of accounting element and puts forward a view on improving it of his own. |
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| Keywords: | accounting element definition classification profit |
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