论我国会计核算制度演进与资产负债观思想的建立

On Evolution of China Accounting System and Establishment of Thoughts of Assets-Liabilities Approach

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。

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.