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ThecomparisonofChineseandforeignaccountingelementsandimprovementABSTRACTThereareobviousdifferencesinaccountingintheworld.Thisisbecausethedevelopmentofaccountingisinfluencedbyvariousfactors.Differentcultural,economic,legalandpoliticalenvironmentwillproducedifferentaccountingsystems,accountingstandardsandpracticesineachcountryaretheresultoftheinteractionbetweeneconomic,historical,institutionalandculturalfactors.Accountingelementsisthetitlegivenbythepeopletotheaccountingandaccountingstatementstoreflectthecontentoftheinvestigationandreflection.Thedivisionandestablishmentofaccountingelementsistheproductofthecombinationofsubjectiveandobjectiverequirements.Therearesubjectiveandobjectivereasonsforthedifferencesofaccountingelements.Thecombinationofanytwocountriesisalmostthesame,sothedifferenceisinevitable.Throughcomparison,itishelpfulforustolearnfromforeignexperiencetopromotethereformofaccountinginchina.Underthebackgroundofworldeconomicglobalization,theinternationalconvergenceofaccountingstandardsistheinevitablechoiceofourcountry.Accountingelementsisthecoreofaccountingstandards,onlythereasonabledivisionofaccountingelements,inordertoprovidemorecomprehensiveinformationforaccountinginformationusers.Thecountryisdividedintodifferentaccountingelementsaredifferent,sotheinternationalaccountingstandardsboard(IASB),thefinancialaccountingstandardsboard(FASB),theUKAccountingStandardsBoard(ASB)andChinaonaccountingelementsarecomparedandanalyzed,throughthecomparisonanalysisofChineseandforeignaccountingelements,analyzesthedefectsofChina'scurrentaccountingfactors,andputsforwardsomesuggestionstoimproveouraccountingelements.KEYWORDS：accountingelements,profit,loss,accountingsubjects目录1中外会计要素的概述................................................11.1FASB的会计要素............................................................................................11.2IASB的会计要素............................................................................................11.3我国的会计要素............................................................................................22中外会计要素划分的比较与分析......................................32.1中外会计要素划分的比较............................................................................32.1.1资产负债表要素的比较..................................................................
