资产负债观在新会计准则中的应用探析

会计国际趋同，是经济全球化的客观要求。我国新会计准则体系吸收借鉴了美国会计准则和国际会计准则的理论成果和实践经验，突破了目前我国会计实务中计量模式普遍采用收入费用观的束缚，采用国际上通行的资产负债观理念对会计要素进行确认、计量与披露，对会计信息质量产生重大影响。文章阐述了资产负债观的理论内涵，探讨了资产负债观在新企业会计准则中的应用，分析了应用产生的影响，以帮助大家更好地理解运用新会计准则。

Discussion on the Application of Asset——liability View in New Accounting Standard

Convergence of corporate accounting standards with the international practice is the objective re- quest of economic globalization.The new accounting standard system in China has great influence on the quali- ty of accounting information which absorbs and draws lessons from the theoretical results and practical experi- ence of the American accounting standard and international accounting standard,breaking the ties between the widely used Revenue-expense View and the accounting practical measurement mode.This paper firstly expati- ates the academic connotation of asset-liability view,then discusses the application of asset-liability view in new accounting standard and finally analyses the effect produced by application to help to understand and ap- ply the new accounting standard.