会计负债概念之法学完善

负债是会计学的核心要素之一,但其现有的定义并未反映其本质属性。由于经济学发展对会计学研究的深度影响,对会计学负债概念的研究应当更多地参考法学规范。会计学的负债概念既包括具有优先权的税费之债和工薪之债,也包括民法的合同之债和侵权之债。在深入剖析不同的债务义务的消灭过程中所产生的不同的经济利益的变动之后,得到负债是反映经济利益的现时义务的结论。

Juristic Improve on the Accounting Liability Concept

Liability is one of the core elements in accounting,but its current definition doesn' t reflect its essence attribute. Because the development of economy deeply affects accounting study,researching the liabilities concept of accounting should be more taken into account the conclusion of jurisprudence.Accounting liability not only includes the obligation of the tax liability and the salary with one's priority,but also includes the contracts obligation and tort obligation in the civil law.After deep analysis of the extermination of different obligation duty produced by different economic benefits change, the conclusion is brought forward that accounting liabilities is the nonce duty of the economic benefits.