| 浅议我国会计准则中资产负债观的引入与体现 |
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| 引用本文： | 于祥民.浅议我国会计准则中资产负债观的引入与体现[J].湖北财经高等专科学校学报,2009(2):32-33. |
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| 作者姓名： | 于祥民 |
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| 作者单位： | 东北财经大学,研究生院,辽宁,大连,116025 |
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| 摘 要： | 我国新准则中一个很重要的会计理念更新就是确立了资产负债观的核心地位。本文从资产负债观入手，重点介绍了这一会计理念在新会计准则中的具体体现，认为监管者和会计从业人员应结合我国会计准则的建设，更新会计理念，积极推行资产负债观。
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| 关 键 词： | 资产负债观 收入费用观 新准则 会计理念 |
Discussion on China's Accounting Standards about the Introduction and Embodiment of Assets and Liabilities |
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| YU Xiang-min.Discussion on China''s Accounting Standards about the Introduction and Embodiment of Assets and Liabilities[J].Journal of Hubei College of Finance and Economics,2009(2):32-33. |
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| Authors: | YU Xiang-min |
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| Institution: | YU Xiang-min(Post-graduate Department,Northeast University of Finance and Economics, China) |
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| Abstract: | This paper starts from the concept of assets and liabilities and focuses on the embodiment in new accounting standards. It believes that regulators and practitioners should be combined with the construction of China＇s accounting standards and should be updated the accounting concept. |
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| Keywords: | concept of assets and liabilities revenue and cost concept the new accounting standards accounting idea |
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