一、会计要素定义会计要素,即会计核算对象要素,指对所确认的会计事项所做的项目归类。会计要素是会计核算对象的具体化,是会计基本理论研究的基石,是用于反映会计主体财务状况和经营成果的基本单位,更是会计准则建设的核心。会计要素定义是否科学合理,直接影响着会计信息质量? First, the definition of accounting elements Accounting elements, that is, the accounting object elements, refers to the confirmation of the accounting items made by the project classification. The accounting element is the concrete of the accounting object, which is the cornerstone of the basic theory of accounting, the basic unit for reflecting the financial status and operating results of the accounting entity, and is the core of the accounting standards construction. Whether the definition of accounting elements is scientific and reasonable and directly affects the quality of accounting information?