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收入费用观向资产负债观的变迁,成为当代会计收益计量发展的趋势。我国的企业会计准则体系,更多地体现了资产负债观的本质要求,但资产负债观理念的应用对企业有哪些影响,能产生什么市场效应,这对于正确理解和运用新会计准则具有重要意义。本文比较了资产负债观与收入费用观,探讨了资产负债观理念在新会计准则中的应用,分析了资产负债观理念的市场效应。
The change of income and expense view to the view of assets and liabilities has become the trend of measurement and development of contemporary accounting income. The system of enterprise accounting standards in our country reflects more the essential requirements of the concept of assets and liabilities. However, what impact the application of the concepts of assets and liabilities can have on the enterprises and what kind of market effect can be produced is of great significance for the correct understanding and application of the new accounting standards . This article compares the concept of assets and liabilities with the concept of income and expense, explores the application of the concept of assets and liabilities in the new accounting standards, and analyzes the market effect of the concept of assets and liabilities.