损益观和资产负债观的优劣比较,一直是学术界较为热门的话题。损益观以历史成本计价,在虚拟经济飞速发展的现代经济环境中,其涉及到的分摊预提等多种人为会计操作,容易引起短期行为和盈余操纵。资产负债观通常采用公允价 Comparison of pros and cons of the concept of profit and loss and the concept of assets and liabilities has been a hot topic in academia. The concept of profit and loss is valued at historical cost. In the modern economic environment with rapid development of virtual economy, various kinds of man-made accounting operations such as apportioning and accruing involved in the profit and loss are easy to cause short-term behavior and earnings manipulation. The balance sheet concept usually uses a fair value