This dissertation analyzes the problems of prior research,which depend heavily on Bankruptcy law and going-concern accounting elements.Then on the basis of how the change of B.L.

• 本文首先分析了目前破产清算会计要素研究中存在的问题:受破产法思想和持续经营会计理论思想的束缚严重,对相关会计要素的定义不准确。