在会计准则中,对会计要素一般都进行了系统的研究,而对会计数量则尚未进行系统的探索。如果说会计要素是对会计对象的质的描述,那么,会计数量就是对会计对象的量的描述,它旨在揭示作为会计反映和控制的对象的数量特性和规律,并以此为依据进行会计计量,也就是说它是会计计量的基础。从哲学意义上讲,任何事物都表现为质和量的统一,由此出发,在研究会计要素的同时,进行会计数量的探索,就能更全面地把握会计对象的特性。这样,会计数量研究的 In accounting standards, accounting elements have generally been systematically studied, but the amount of accounting has not yet been systematically explored. If the accounting element is a qualitative description of the accounting object, then the accounting quantity is the description of the quantity of the accounting object. It aims at revealing the quantitative characteristics and laws of the objects that are reflected and controlled by the accounting, and using this as the basis for accounting Measurement, that is to say it is the basis of accounting measurement. From a philosophical point of view, everything is represented by the unity of quality and quantity. From this point of view, while investigating accounting elements and conducting accounting quantity exploration, we can more fully grasp the characteristics of accounting objects. In this way, the number of accounting studies