论资产负债观在新会计准则中的运用与思考——历史演进、表征与思考

Reflection on Application of Asset-liability View in China New Accounting Standard-Historical Evolution, Feature and Reflection

资产负债观与收入费用观不仅是两种不同的损益计价的观点,更是对会计准则的制定产生不同经济后果的会计理念。本文通过对资产负债观与收入费用观的内涵辨析和历史演进的分析,联系新准则中资产负债观的运用表征,并最终得到资产负债观与收入费用观的运用是以外部环境作为逻辑起点的结论。因此,我国准则制定中不是简单否定其中哪一个,而是适时、适境的做到两者的平衡。

The asset-liability view （A/L View） and revenue-expense view （R/E View） are not only different theories for measuring profit and loss, but also different accounting conceptions to the establishment of accounting standard that bring different economic results. This essay analyzes the different meaning and historical evolvement of A/L View and R/E View. It relates with the application feature of A/L View in China New Accounting Standard and concludes that A/L View and R/E View are applied with external environment as the logic beginning. Therefore, the establishment of China accounting standard cannot simply deny either view but appropriately achieve the balance of the both according to time and circumstance.