| 会计确认、计量重心转移：理论分析、准则解释及应对策略 |
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| 引用本文： | 谢获宝,刘祎宁,徐燕燕.会计确认、计量重心转移：理论分析、准则解释及应对策略[J].财会通讯,2008(5):3-7. |
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| 作者姓名： | 谢获宝 刘祎宁 徐燕燕 |
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| 作者单位： | 武汉大学经济与管理学院,湖北武汉 430072 |
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| 摘 要： | 本文对资产负债观和收入费用观进行了比较研究，分析了二者的内涵和特征，探究了会计确认、计量重心转移的历史演变过程，阐释了会计确认、计量重心转移在我国新会计准则中的表现，并分别从会计信息供给者、管制者和使用者的视角对提高会计信息的决策有用性提出了建议。
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| 关 键 词： | 收入费用观 资产负债观 重心转移 |
Finance Statement Recognition,Measurement and Emphasis Diversion: Theoretical Analysis,Standards Explanation and Responding Strategy |
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| Xie Huobao Liu Yining Xu Yanyan.Finance Statement Recognition,Measurement and Emphasis Diversion: Theoretical Analysis,Standards Explanation and Responding Strategy[J].Communication of Finance and Accounting,2008(5):3-7. |
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| Authors: | Xie Huobao Liu Yining Xu Yanyan |
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| Institution: | Xie Huobao Liu Yining Xu Yanyan(Economics , Management School,Wuhan University,Wuhan,Hubei 430072) |
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| Abstract: | This paper investigated into Asset-liability view and Revenue-expense view and made comparison between them,analyzed their connotations and characteristics,inquired into the historical variation process of finance statement emphasis diversion,clarified the performance of that under the circumstance of new accounting standards in our country,then it provided suggestions to enhance the accounting information decision-usefulness from the point of view of accounting information suppliers,supervisors and users. |
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| Keywords: | Asset-liability view Revenue-expense view Emphasis Diversion |
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