从上表可以看出，《条例》中会计六要素的定义对《准则》中会计六要素的定义有较大的调整，这一调整也使各要素的内涵发生了不同程度的变化。一、资产资产是由过去的交易、事项形成的并由企业拥有或者控制的资源，即形成资产的交易或事项已经发生，比如：已经发生的固定资产购 As can be seen from the above table, the definition of “six elements of accounting” in the “Regulations” greatly adjusts the definition of “six elements of accounting” in the “Regulations”, and this adjustment also changes the connotation of each element to some extent. First, the assets Assets from the past transactions, matters and owned by the enterprise or control of resources, that is, the formation of assets or transactions have occurred, such as: already happened fixed asset purchase