随着会计准则的制定与发布,会计对象要素的问题已成为我国会计理论界关心的热点之一。虽然人们在六大要素的分类上认识基本相同,但围绕这一问题却产生了诸如六大要素的总体名称、分类的标志、要素的定义、要素之间的关系式等方面的歧见与争论, With the formulation and release of accounting standards, the issue of accounting object has become one of the hot topics in China’s accounting theory circles. Although people have basically the same understanding of the classification of the six major factors, there are differences and controversies surrounding the issue such as the overall names of the six major factors, the signs of the classification, the definition of the elements and the relations among the elements.