Discussing the definition and classification of account element,account classification and compilation of report form,this paper tries to point out the imperfections of current accounting principles and put forward some suggestions to improve it.

• 本文从“收入 -费用 =利润”等式出发 ,对会计要素的定义及分类、帐户分类和报表编制三方面加以讨论 ,指出现行会计准则的不完善之处 ,并提出了相应的改进建议