资产负债观在我国新会计准则中的应用

资产负债观在我国新会计准则中的应用(16000字)
摘  要：传统上国内外会计准则制定理念偏向于收入费用观，然而由于经济环境和 “安然事件”等一系列美国财务欺诈案引起了人们对会计准则制定的很多争议。近年来，国内外会计准则理论基础重新回归到资产负债观。受各方面环境因素影响，2006年2月15日，我国财政部发布的企业会计准则在许多方面体现了资产负债观，实现与国际惯例的同步。最为显著的是《企业会计准则第18号—所得税会计》改为采用资产负债表债务法可以说是我国会计准则制定由收入费用观开始偏向于资产负债观的一个显著标志。本文从八个方面分析了资产负债观的的特点，对比资产负债观和收入费用观，凸显采用资产负债观的优势；其次探讨资产负债观在新会计准则中的具体应用,在具体准则应用方面做了详细的分析说明,不但对相关准则进行归纳总结,而且分析了资产负债观在我国应用产生的积极影响;同时,还分析了资产负债观在我国应用过程中存在的问题及其对策。
关键词：资产负债观；新会计准则；应用

The Application of the Views on Assets and Liabilities on the New Accounting Standards of China
Abstract: Traditional accounting standards at home and abroad formulated ideas tend to income, but due to cost view of economic environment and "Enron events" and so on a series of U.S. financial fraud caused the people to the many controversial accounting standards formulated. In recent years, domestic and international accounting standards based return to theory of assets and liabilities view. By the environmental factors, on February 15, 2006, China's ministry of finance issued enterprise accounting standards in certain extent embodies the assets and liabilities view, realizing with international convention convergence. Particularly remarkable is《 the accounting standards for enterprises no. 18 - income tax accounting to the balance sheet debt method》 can say is our accounting standards drawn by the income expenses view began a tendency assets and liabilities view remarkable symbol. This paper analyzed from eight aspects, the characteristics of assets and liabilities, the contrast the concept of assets and liabilities view and income highlights using cost view the advantage of assets and liabilities view; Secondly discuss asset liability view in the new accounting standard, the concrete application respectively the basic standard and specific standards to do a detailed analysis of relevant standards that not only are summarized and analyzed the assets and liabilities view is applied in our country produces positive influence; At the same time, it also analyzes the assets and liabilities in the application process in view of existing problems and countermeasures.

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