会计理念变更的经济学分析——基于资产负债观的重新确立

Economic Analysis of the Transformation of the Accounting Concepts——Based on Reestablish of the Asset-liability Concept

随着我国《企业会计准则2006》的颁布,世界上主要国家和国际组织都采用了资产负债观的会计准则制定理念。收入费用观的退出和资产负债观的重新确立并不是偶然的,其背后有着一定的经济理论基础。本文从经济环境、产权经济学理论、收益理论及价值理论等角度,对会计理念变更的经济理论基础进行了研究。

Along with the publishment of Chinese Accounting Standards 2006, the promulgation of the world’s leading countries and international organizations have adopted assets and liabilities as the accounting standard-setting concept.It is not an coincidence for the abandon of revenue-expense view and re-establish of asset-liability view. There are some economic foundations of transformation of the accounting concepts in the back. In this paper, we use the economic environment, the Property Economics, the Income Theory and the Value Theory to look into these economic foundations of transformation of the accounting concepts.