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一、本项目研究的目的、意义和成果的预计去向 1.研究目的与意义在现代会计中,财务会计要素既是财务会计理论的核心,也是财务会计方法运用于会计实务的基础。就理论层面而言,对财务会计要素本质的认识与定义界定直接决定会计目标的实现程度;就实务层面而言,投资者等信息使用者群体所需要的会计信息的生成与报告过程,实际上就是一个财务会计要素确认与计量、记录与报告的过程。各国会计学界和会计准则(标准)制定机构为何十分重视对财务会计要素的探究,皆源于此。然而,尽管
First, the purpose of the project research, the significance of the results and the expected whereabouts 1. The purpose and significance of research In modern accounting, financial accounting elements are not only the core of financial accounting theory, but also the basis of financial accounting methods used in accounting practice. In terms of theory, the definition and definition of the essence of financial accounting directly determine the realization of accounting objectives; in terms of practical aspects, the generation and reporting of accounting information needed by investors and other information user groups, in fact Is a financial accounting elements to confirm and measure, record and report the process. This is why all the accounting circles and accounting standards (standards) institutions in various countries pay much attention to the exploration of the elements of financial accounting. However, though