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2006年2月国家财政部颁布了新的会计准则体系,新准则的一个明显变化是引入公允价值计量模式,基本实现了与国际会计准则的趋同,收入计量方法,从传统的收入费用观转化为资产负债观。本文在解析资产负债观及收入费用观内涵的基础上,详细分析我国新会计准则应用资产负债观的情况,并对资产负债观的应用过程中存在的问题进行剖析,最后结合现今席卷全球的次贷危机提出相应的改进建议。
In February 2006, the Ministry of Finance promulgated a new accounting standard system. One obvious change of the new standard was the introduction of fair value measurement mode, which basically achieved the convergence with international accounting standards and the method of income measurement. From the traditional view of income and expense, View of assets and liabilities. On the basis of analyzing the connotation of assets and liabilities and income and expenses, this paper analyzes in detail the application of the new accounting standards in our country, and analyzes the existing problems in the application of the concept of assets and liabilities. Finally, Loan crisis put forward corresponding suggestions for improvement.