收入费用观与资产负债观的比较与趋势研究

资产负债观和收入费用观是计量企业收益的两种不同会计理论。长期以来，我国会计理论和会计实务主要采用的是以收入费用观来确认和计量企业的收益。随着资本市场的发展以及经济环境、经济活动的复杂化，传统收入费用观下所提供的会计信息的相关性受到质疑。在适度引入公允价值计量模式的条件下，全面收益观的提出，使会计收益计量模式的重心由收入费用观转向资产负债观。2006年2月我国企业新会计准则的颁布，在很多地方也引入了资产负债观理念。对这两种收益计量模式作简单的比较，揭示收入费用观向资产负债观转变的趋势，并分析了资产负债观在我国新会计准则中的体现。

A Comparative Study of the Concept of Cost and Income and the Concept of Assets and Liabilities

The concept of assets and liabilities and the concept of cost and income are two different accounting theories to measure the cost of corporate income. For a long time, China＇s accounting theory and accounting practice have been mainly using the concept of cost and income to confirm and account the corporate income. With the development of the capital market and the complexity of economic activities and economic environment, the relevant information provided by the traditional concept of cost and income is being challenged. Under the condition of introducing appropriate fair value model, the proposed concept of comprehensive income, can make the focus of the accounting model of income t shift from the concept of cost and income. The promulgation of Chinese enterprises＇ new accounting standards in February 2006, introduced the concept of assets and liabilities in many places. This paper makes a comparative study of the two concepts of income measuring modes, reveals the shift of the concept of income and cost to the concept of assets and liabilities, and analyzes the reflection of the concept of assets and liabilities at the new accounting standards in our country.