The paper anlysizes the forming of the elements of tax accounting,and discusses the elements of tax accounting,such as the element of asset of tax accounting,the element of revernew of tax accounting and the element of expense of tax accounting.

Discussion about Constructing our Tax Accounting s Example Type and Model;

The unification and separation of tax accounting and financial accounting and the objectiveness of the information announce;

Discussing on Chinese Taxation Accounting Model;

This aticle first mentioned about the necessity of constructing taxation accounting.

Establishing the taxation accounting system is an inevitable requirement for the systemizing of modern enterprises of our country and a necessary choice for the wants of market economic construction.

On several theoretical problems of accounting element;

In this paper,based on the necessity and feasibility of implementing water resources accounting,determination and record of accounting elements of water resources as well as setting of accounts are discussed.

This paper has made a comparative study of accounting elements between the two so as to interpret the actual significance of the issuance of the new rules.

Firstly,the paper discusses the determinant factors about establishment of accounting elments based on the importance of accounting elements and its differences among Statements of Financial Accounting Concepts(SFAC),and analyzes a relevant question why cash flow statement doesn t establish accounting elements.

But every conutry s accounting elements are completely different due to the differences in factors such as environ- ment.