| 会计收益计量模式的比较研究 |
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| 引用本文： | 施先旺.会计收益计量模式的比较研究[J].中南财经政法大学学报,2008(3):63-65. |
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| 作者姓名： | 施先旺 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北武汉,430073 |
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| 摘 要： | 资产负债收益计量模式考虑了经济交易或事项的实质，大量使用公允价值作为计量属性，能提供对决策更有用的信息；资产负债收益计量模式代表了未来的发展方向。我国会计准则采用的是不完整的资产负债观收益计量模式。
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| 关 键 词： | 资产负债观 收入费用观 收益计量模式 会计收益 计量模式 比较 研究 Model Determination Income Accounting 负债观 会计准则 方向 发展 模式代表 收益计量 信息 决策 计量属性 公允价值 使用 经济交易 |
Comparative Study on the Accounting Income Determination Model |
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| SHI Xian-wang.Comparative Study on the Accounting Income Determination Model[J].Journal of Zhongnan University of Finance and Economics,2008(3):63-65. |
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| Authors: | SHI Xian-wang |
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| Abstract: | The income determination of asset-liability view considers the essence of the economic business, and offers the information which is more useable to the economic decision. The income determination of asset-liability view represents the future steering wheel. This paper analyses the income determination model in our country and indicates that China's income determination model is the non-integrity asset-liability view. |
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| Keywords: | Asset-Liability View Revenue-expense View Income Determination Model |
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