| 会计报表重心之变化趋势研究 |
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| 引用本文： | 安庆钊. 会计报表重心之变化趋势研究[J]. 经济经纬, 2006, 0(5): 74-76 |
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| 作者姓名： | 安庆钊 |
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| 作者单位： | 河南财经学院,会计学院,河南,郑州,450011 |
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| 摘 要： | 会计环境的变化导致人们对会计信息的需求发生变化。笔者在追溯会计报表历史演进的基础上,深刻地分析了会计报表重心转移的历史原因,指出在新的环境下会计理论和实务的发展趋势以及我国在新的会计准则中重新确立资产负债表重心地位的必然性。
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| 关 键 词： | 会计环境 会计报表 重心 转移 |
| 文章编号： | 1006-1096（2006）05-0074-03 |
| 收稿时间： | 2006-03-14 |
| 修稿时间： | 2006-03-14 |
A Research of the Change Trend of the Focus of Accounting Statements |
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| AN Qing-zhao. A Research of the Change Trend of the Focus of Accounting Statements[J]. Economic Survey, 2006, 0(5): 74-76 |
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| Authors: | AN Qing-zhao |
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| Affiliation: | Accounting Department, Henan University of Finance and Economics, Zhengzhou 450011, China |
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| Abstract: | The change in accounting environment results in the variation in people's demand for accounting information.Based on researching the historical evolvement of accounting statements,this paper analyzes the historical reasons for the diversion of accounting statement focus,explores the developing tendency of accounting theory and practice in the new environment and points out that it is inevitable to reestablish the center-of-gravity position of balance sheet in the new accounting standard for business enterprises. |
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| Keywords: | accounting environment accounting statement center of gravity diversion |
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