1、會(huì)計(jì)要素的歷史考察與啟示摘要會(huì)計(jì)要素理論是會(huì)計(jì)理論體系的重要組成部分。會(huì)計(jì)理論體系包括會(huì)計(jì)概念、會(huì)計(jì)假設(shè)、會(huì)計(jì)目標(biāo)、會(huì)計(jì)原則、會(huì)計(jì)準(zhǔn)則、會(huì)計(jì)方法和程序等內(nèi)容。其中在會(huì)計(jì)理論與會(huì)計(jì)工作之間起橋梁作用的會(huì)計(jì)準(zhǔn)則是會(huì)計(jì)理論研究的最主要內(nèi)容，而會(huì)計(jì)要素的確認(rèn)、計(jì)量、記錄、報(bào)告又是會(huì)計(jì)準(zhǔn)則的重要組成部分，因此只有把握好會(huì)計(jì)要素問題，才能更好地制定、理解和運(yùn)用會(huì)計(jì)準(zhǔn)則，更好地指導(dǎo)具體的會(huì)計(jì)工作，從而進(jìn)一步完善會(huì)計(jì)理論體系。會(huì)計(jì)理論研究中史學(xué)研究是其

2、理論研究的先導(dǎo)。然而，傳統(tǒng)的會(huì)計(jì)要素研究只是局限于對(duì)國(guó)內(nèi)外現(xiàn)行會(huì)計(jì)要素的直接對(duì)比，指出我國(guó)會(huì)計(jì)要素的不足之處，對(duì)我國(guó)會(huì)計(jì)要素的歷史研究仍為空白，這種空白直接造成了會(huì)計(jì)要素研究的片面化。通過對(duì)中外會(huì)計(jì)要素的歷史考察，不僅可以總結(jié)會(huì)計(jì)要素的發(fā)展規(guī)律，而且可以填補(bǔ)會(huì)計(jì)要素發(fā)展史研究的缺失，為更好地制定會(huì)計(jì)準(zhǔn)則完善會(huì)計(jì)理論提供幫助。本文分為五個(gè)部分：首先，第一部分介紹了會(huì)計(jì)要素的相關(guān)理論基礎(chǔ)。其次，第二部分至第四部分是本文研究的重點(diǎn)。其中，第二

3、部分對(duì)中國(guó)古代殷商至唐宋元時(shí)期的會(huì)計(jì)要素進(jìn)行考察。從相關(guān)史料的分析中得出結(jié)論，這段時(shí)期我國(guó)采用的是單式記賬法，會(huì)計(jì)要素一般分為“入”、“出”兩類。此段時(shí)期歷史過程漫長(zhǎng)，與我國(guó)根深蒂固的封建統(tǒng)治有著必然的聯(lián)系。然而在這段漫長(zhǎng)又似乎發(fā)展緩慢的過程中卻孕育著一場(chǎng)變革；第三部分對(duì)明清時(shí)期至中國(guó)近代的會(huì)計(jì)要素進(jìn)行考察。通過對(duì)當(dāng)時(shí)較為科學(xué)的三腳賬、龍門賬、四腳賬的會(huì)計(jì)要素分別進(jìn)行研究分析得出：我國(guó)在明清時(shí)期便產(chǎn)IHISTORICALINVESTIG

4、ATIONANDENLIGHTENMENTOFACCOUNTINGELEMENTSAbstract：Accountingelementsisanimptantpartoftheaccountingtheysystem.Accountingtheysystemincludesaccountingconceptsaccountinghypothesisaccountingobjectivesaccountingprinciplesaccou

5、ntingstardsaccountingmethodsaccountingproceduresoon.Asthebridgebetweenaccountingwkaccountingtheyaccountingstardsarethemaincontentoftheaccountingthey.Andtheconfirmationmeasurementrecdingelementreptofaccountingelementsisth

6、eimptantpartoftheaccountingstards.Therefeonlygraspingtheaccountingelementsbettercanunderstingapplyingaccountingstardsbetterthentohelptheaccountingtheysystemtobeperfect.Thestudyoftheaccountingelementshisticalistheferunner

7、fresearchingaccountingelements.Howeverthetraditionalresearchofaccountingelementswasconfinedtodirectcontrastthedomesticfeignpresentaccountingelementstopointoutvariousshtcomingsofourcountryaccountingelements.Thehistyresear

8、chofourcountryaccountingelementsisstillblank.Theblankdirectlyresultedintheaccountingelementsofonesided.ThroughtostudythehistyofChinesefeignaccountingelementscannotonlytosummarizethelawofaccountingelementsdevelopmentbutal

9、sotofillthelackofresearchonthehistyofaccountingelementsthentoprovidehelptothedevelopmentofaccountingstards.Thisessayisdividedintofiveparts:Firstofallthefirstpartintroducedtherelatedtheyofaccountingelements.Nextthesecondp

10、arttothefourthpartisthefocusofthispaper.AmongtheminthesecondpartthepaperinvestigatedtheaccountingelementsfromChinasancientShangtoTangSongdynasties.FromtheanalysisoftherelevanthisticalconclusionsinthisperiodChinawasusingt