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由财政部发布的《企业财务通则》和《企业会计准则》已于今年7月1日开始实施,这使我国的会计制度进一步向国际会计惯例靠拢。但新的制度对收入的定义还不够严谨,有待进一步完善。从定义的方式看,新制度的定义是从收入来源的角度确认的,还不足以说明收入的本质;新制度的定义的“定义是……收入”,在逻辑上也有问题。根据美国权威的收入观点来看,我认为完整的收入概念应包括以下四个方面的内容:一、收入的来源:除了我国《企业会计准则》所列的销售商品、提供劳务所得外,还应包括向他人提供资源的报酬,如投资分红、债权的利息、固定资产出租的租金等,其它还有处理资产所得。
The “General Principles of Corporate Finance” and “Accounting Standards for Business Enterprises” issued by the Ministry of Finance have been implemented since July 1st this year, which has brought China’s accounting system closer to international accounting practices. However, the definition of income in the new system is still not strict enough to be further improved. From the perspective of the definition, the definition of the new system is confirmed from the perspective of the source of income, and it is not enough to explain the nature of income. The definition of the new system is defined as “income.” It is also logically problematic. According to the authoritative income point of view of the United States, I believe that the full concept of income should include the following four aspects: First, the source of income: In addition to the income from sales of goods and services provided in the “Accounting Standards for Business” in China, Including remuneration for providing resources to others, such as investment dividends, interest on claims, rents for rental of fixed assets, etc., and income from processing assets.