收入费用观与资产负债观的比较——关于二者对减少利润操纵的作用

A Comparison between Revenue-expense View and Asset-liability View——About the Role of the two Views on Reducing Profit Manipulation

收入费用观和资产负债观是企业收益确认的两种不同角度,前者围绕收入和费用来确定利润,后者围绕资产和负债来核算。通过对收入费用观与资产负债观下利润确定和利润操纵常用手段的比较,可以看出后者在减小利润操纵行为发生的可能性方面所具有的优势,有利于明确准则制定的起点和核心,指明会计准则的未来发展方向,减少利润操纵在准则下的生存空间。

Revenue-expense view and asset-liability view are the two approaches taken by entities when recognizing income. The former approach means that the recognition of profits is based on revenue and expense, while the latter centers on asset and liability. The comparison of profit recognition and common profit manipulation methods between the two views shows the superiority of asset-liability view in reducing the possibility of profit manipulation. It has advantages in demonstrating the basis and core of standards setting, in pointing out the direction for accounting standard＇s development in the future and also in reducing the space for profit manipulation.