论新会计准则中的资产负债观

The Asset-Liability View in the New Accounting Standards

我国新会计准则体系的一个重大变化之一,就是实现了会计理念的更新,而其中最重要的理念更新是实现了从收入费用观向资产负债观的转变。长期以来我国对收益的确认计量一直采用收入费用观,但这种收益计量模式,逐渐暴露出许多弊端,贯彻资产负债观可以防止企业虚增资产、虚增利润,有助于企业可持续发展,体现企业价值最大化的企业目标。但任何一项会计原则都有利有弊,因此,如何恰当地采用资产负债观,是当前和未来值得研究的重要课题。

One of the important changes in the new accounting standards system is the realization of the renewal of accounting belief. And the most significant renewal is realization of the transition from the revenue-expense view to the asset-liability one. This study has introduced the relationships between the asset-liability view and the accounting objectives, the measurement of income and assets. It has pointed out the asset-liability view can avoid increasing assets and profits untruly in the operation of enterprises, and prevent enterprises＇ short-term behaviors and therefore is helpful to enterprises＇ sustainable development and investors＇ continuous investment to realize the enterprises＇ objectives of value maximization. Meanwhile, this paper has also indicated that any of the accounting principles has advantages and disadvantages. So it＇s a vital subject about how to use the asset-liability view properly, not only currently but also in the future.