| 浅析新会计准则中的资产负债观 |
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| 引用本文： | 崔雪岭.浅析新会计准则中的资产负债观[J].河北能源职业技术学院学报,2011,11(3):45-47. |
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| 作者姓名： | 崔雪岭 |
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| 作者单位： | 河北能源职业技术学院,河北唐山,063004 |
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| 摘 要： | 一定时期的会计准则制定与一定时期的会计环境密切相关。过去，我国的会计准则倾向于收入费用观，随着我国经济的发展，会计环境的变化，金融工具及其衍生工具的广泛应用，传统的收入费用观所提供的信息不能完全满足决策的需要。该文对资产负债观的国际渊源，与收入费用观两种理论和在新会计准则中的具体应用以及其局限性进行了分析阐述。
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| 关 键 词： | 资产负债观 收入费用观 应用 局限性 |
Assets Liabilities View under New Accounting Standards |
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| CUI Xue-ling.Assets Liabilities View under New Accounting Standards[J].Journal of Hebei Energy Institute of Vocation and Technology,2011,11(3):45-47. |
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| Authors: | CUI Xue-ling |
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| Institution: | CUI Xue-ling(Hebei Energy Institute of Vocation and Technology,Tangshan 063004,China) |
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| Abstract: | The formulation of accounting standards in a period of time is closely related to the accounting environment. In the past, China＇s accounting standards tend to income cost view. With the development of our national economy, the changes of accounting environment, the wide application of financial tools and its derivatives, the information provided by the traditional income cost view can not meet completely the deci- sion- making needs. In this paper, the assets liabilities view and income cost view two theories are introduced and their specific applications and limitations under new accounting standards are analyzed. |
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| Keywords: | asset liability view income cost view application limitations |
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