论文部分内容阅读
会计准则的制定有资产负债观和收入费用观两种理念选择,我国旧会计准则遵循的是收入费用观,而2006年颁布的新会计准则体系借鉴了美国会计准则和国际会计准则,在诸多方面倾向于资产负债观,实现了与国际会计准则的趋同。本文通过对收入费用观与资产负债观的比较,分析资产负债观的实质,解读我国新会计准则资产负债观的典型体现,揭示其理论基础。
The development of accounting standards has the concept of assets and liabilities and the concept of income and cost of choice. Our country’s old accounting standards follow the concept of income and expense, and the new accounting standards system promulgated in 2006 draws on American accounting standards and international accounting standards. In many aspects The tendency of the view of assets and liabilities, with the convergence of international accounting standards. This article analyzes the essence of the concept of assets and liabilities by comparing income and cost perspectives with the view of assets and liabilities, interprets the typical embodiment of the view of assets and liabilities of China’s new accounting standards, and reveals its theoretical foundation.