| 资产负债观与收入费用观比较研究:美国的经验与启示 |
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| 引用本文： | 李勇,左连凯,刘亭立.资产负债观与收入费用观比较研究:美国的经验与启示[J].会计研究,2005(12):83-87. |
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| 作者姓名： | 李勇 左连凯 刘亭立 |
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| 作者单位： | 1. 中国人民大学商学院会计系,100872
2. 西北工业大学人文与经济法学院,710072 |
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| 基金项目： | 本文系王化成主持的国家自然科学基金项目 |
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| 摘 要： | 本文对资产负债观与收入费用观理论进行了深入的比较研究,介绍了美国会计准则发展过程中资产负债观与收入费用观取向变迁的经验历程,分析了二者具体内涵和特征的差异,进而提出在我国会计准则建设与完善过程中应当结合我国的会计环境积极向资产负债观靠拢。
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| 关 键 词： | 资产负债观 收入费用观 会计环境 |
Comparative Study on the Asset-Liability View and Revenue-Expense View |
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| Li Yong.Comparative Study on the Asset-Liability View and Revenue-Expense View[J].Accounting Research,2005(12):83-87. |
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| Authors: | Li Yong |
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| Abstract: | This paper compares the Asset-Liability View with the Revenue-Expense View,introduces experiences of the selection between the A/L & R/E orientation in the development of American accounting standards and then analyses the differences in specific essences and features between the two views.Furthermore,the paper indicates that we should converge to the A/L during the construction and improvement of accounting standards in our country. |
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