重庆理工大学学报：社会科学版
重慶理工大學學報：社會科學版
중경리공대학학보：사회과학판
Journal of Chongqing Institute of Technology
2010年
5期
32~34
,共null页
资产负债观 收入费用观 企业会计准则 企业会计制度
資產負債觀 收入費用觀 企業會計準則 企業會計製度
자산부채관 수입비용관 기업회계준칙 기업회계제도
assets-liabilities approach ; revenue-expense approach ; enterprise accounting standard ; enterprise accounting system
资产负债观与收入费用观是两种截然不同的准则制定指导思想。在我国会计准则及会计制度的演进过程中，其指导思想经历了收入费用观向资产负债观的渐进式转变。目前我国会计准则体系中的要素定义、计量属性、具体方法及报表体系构成都充分体现了资产负债观的运用。
資產負債觀與收入費用觀是兩種截然不同的準則製定指導思想。在我國會計準則及會計製度的縯進過程中，其指導思想經歷瞭收入費用觀嚮資產負債觀的漸進式轉變。目前我國會計準則體繫中的要素定義、計量屬性、具體方法及報錶體繫構成都充分體現瞭資產負債觀的運用。
자산부채관여수입비용관시량충절연불동적준칙제정지도사상。재아국회계준칙급회계제도적연진과정중，기지도사상경력료수입비용관향자산부채관적점진식전변。목전아국회계준칙체계중적요소정의、계량속성、구체방법급보표체계구성도충분체현료자산부채관적운용。
Assets-Liabilities Approach and Revenue-expense Approach are two guiding thoughts made with distinctively different standards. In the evolution of China accounting standards and systems, the guiding thoughts went through gradual transformation from revenue-expense approach to assets-liabil- ities approach. The application of assets-liabilities approach can be found in element definition, meas- urement nature, concrete methods and statement system structure of present China accounting system.
