本文研究的目的在于对资产负债观进行深入探讨,揭示会计环境对会计准则发展及其理念变迂的影响,探讨适合我国当前环境的会计准则制定理念以“安然事件”为代表的一系列美国财务欺诈案引起了人们对会计准则制定的诸多争议。长期以来,资产负债观和收入费用观是会计界较为关注的热 The purpose of this study is to explore the concept of assets and liabilities in depth, revealing the impact of the accounting environment on the development of accounting standards and its concepts, and discuss the concepts of accounting standards that are suitable for the current environment in our country. The United States financial fraud caused many controversies on the development of accounting standards. For a long time, the concept of assets and liabilities and the concept of income and expense are more concerned about the accounting sector heat