This paper compares the difference between FASB, IASB and China's accounting elements after IASB publishing conceptual framework ED, and analyzes the reasons for the differences from economic environment changes, accounting objectives change, accounting information user quality and accounting culture, and finally puts forward four enlightenment, in order to provide reference for accounting elements setting in basic norms of China.%本文比较了在IASB发布概念框架ED后,FASB、IASB和中国会计要素设置的差异,分析了差异的原因来源于经济环境变迁、会计目标转变、会计信息使用者素质和会计文化方面.最后提出了四点启示,以期对我国基本准则中会计要素的设置有所借鉴作用.
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