资产负债表观在《财务报表列报准则》中的体现

会计准则在会计理念上由利润表观转向资产负债观,财务报表体系重心由传统的利润表变为资产负债表和所有者权益变动表,促使企业着眼于企业长期战略和可持续发展,同时也要求会计从业人员彻底转变观念,认真贯彻资产负债表观的重要理念。

Reflection of Liability View in Accounting Standards of Balance Sheet

The accounting view of Accounting Standards is changing from the view of Income Statement to the view of Liability,the focus of balance sheet is changing from the traditional income statement to liability and owners＇ equity statement,and this drives the enterprises focus more on long-term strategy and sustainable development,and this also requires the accountants change their views and execute the view of liability seriously.