| 资源流动视角下的会计应计制 |
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| 引用本文： | 詹雷,陈小悦.资源流动视角下的会计应计制[J].中南财经政法大学学报,2008(3):66-71. |
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| 作者姓名： | 詹雷 陈小悦 |
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| 作者单位： | 1. 中南财经政法大学,会计学院,湖北武汉,430073
2. 清华大学,会计研究所,北京,100084 |
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| 摘 要： | 本文从资源流动的视角,以数学形式完整归纳了会计应计制对企业经营活动、投资活动和筹资活动的确认。这一视角下的分析为确认基础及计量属性的比较和选择提供了新的基础,也对财务分析乃至财务报表的改进提供了有益的启示。
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| 关 键 词： | 会计应计制 资源流动 财务分析 |
Accrual Basis from the Perspective of Resource-Moving |
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| ZHAN Lei,CHEN Xiao-yue.Accrual Basis from the Perspective of Resource-Moving[J].Journal of Zhongnan University of Finance and Economics,2008(3):66-71. |
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| Authors: | ZHAN Lei CHEN Xiao-yue |
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| Abstract: | From the perspective of firm resource moving, this paper describes the accrual basis of accounting in a mathematic way. We describe how accrual basis recognize a firm's operation, investment and financing activities. This study provides us with an insight of the differences of accrual basis and cash basis, the choice among different measurements,and the financial statements analysis. |
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| Keywords: | Accrual Basis Resource-moving Financial Analysis |
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