文章对资产负债观和收入费用观进行了比较,并结合收入费用观和资产负债观的历史变迁,指出在新的环境下采用资产负债观的必要性,并对资产负债观在新准则中的应用做了简单分析。 This article compares the concept of assets and liabilities and the concept of income and expenses, and points out the necessity of adopting the concept of assets and liabilities in the new environment by combining the history of income and cost and the view of assets and liabilities. Application made a simple analysis.