财政部2006年颁发的39项新的企业会计准则,在极大程度上实现了与国际会计准则的趋同。新企业会计准则总体上贯彻了资产负债观的思想,这表明我国会计准则的制定由收人费用观向资产负债观过渡。1对资产负债观与收入费用观的基本认识1976年,FASB在《财务会计和报告概念框架的相关 The 39 new Accounting Standards for Business Enterprises issued by the Ministry of Finance in 2006 have largely achieved the convergence with international accounting standards. The new corporate accounting standards generally implement the concept of the view of assets and liabilities, which shows that the formulation of accounting standards in our country from the income cost concept to the concept of assets and liabilities transition. A basic understanding of the concept of assets and liabilities and income costs In 1976, FASB in the "concept of financial accounting and reporting framework