企业会计要素

企业会计要素的概念演化辨析

The Evolvement and Analysis about The Concepts of Element of Corporative Accountant

特种基金的会计要素与企业会计要素相比有着不同的内涵，所以对其的确认与计量就要进行重点研究，尤其是确认标准、确认基础、计量属性以及计量构成。

Part three is accounting recognition , measurement and report of special assessment funds , which include standard and basement of recognition , attribution and composition of measurement , content of financial report .

对企业税务会计要素的若干思考

Comments on the Study of the Elements of Tax Accounting

企业应根据会计要素的质量特征的要求，提高会计信息质量；

They should improve the accounting information quality according to the requirements of the accounting factors ' character ;

对林业企业碳会计资产要素的确认，企业只有对确认、计量及会计处理有了明确的认识与理解后，各项活动才能有条不紊地进行。

Confirmation of the forestry enterprise assets elements carbon accounting , enterprises only to confirm , measurement and accounting treatment with understanding clear , various activities to everything in good order and well arranged for .

文章主要分析了企业财务风险与会计要素及其结构、外部客观环境、企业内部主观管理决策的不确定性之间的关系，在此基础上构建了企业财务风险生成与传导的分析框架。

This paper primarily analyzes the obscure relationship between the enterprise financial risks and accounting elements and their structure , external objective situations and internal subjective management decision .

企业会计模式是对构成企业会计活动的各种要素按照一定逻辑进行综合描述，以反映各要素基本特征及其相互联系的有机整体。

Accounting Model of Enterprise is the comprehensive description of each element which forming enterprise accounting practice accord to the logic , so as to reflect the basic character of every element and as a whole .

随着企业核心理论的日渐成熟，企业核心能力的会计要素属性渐渐显现，企业核心能力的会计计量和信息披露可能性也大大增强。

With enterprise core capability theory getting mature day after day , its accounting attribute is gradually obvious , and the possibility of its quantitative evaluation and information disclosure also greatly increases .