会计准则中的资产和负债要素问题的探讨

资产定义中的“拥有”与“控制(广义)”有相同的含义,在表述时不应将其并列使用。资产要素是指企业经营管理的具有获利能力的现时资源。修订稿中的“法定义务”和“推定义务”都是法律规定的义务,应将其改为订立合同的义务和没有订立合同的义务。考虑预计负债因素后的负债要素的定义是:过去的交易、事项形成或很可能形成的企业的现时义务,履行该义务预期会导致经济利益流出企业。

The Problem of Elements of Asset and Liability in Accounting Standard

The "owe" has the same meaning with"control(broad sense)",but they shouldn't be juxtaposed to use in the asset definition. The assets element is the present resource making profit managed and administered by the enterprise.The "legal obligation" and "constructive obligation" in the revise draft is all the obligation of the law stipulation.we should change two obligations for that of making the contract and not making the contract.The definition of liability element after considering estimated liability is:the present obligation arising or possible arising from past transaction or events,the settlement of which is expected to result in an outflow of economic benefits from the enterprise.