| 论中国财务报告基础概念的国际趋同 |
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| 引用本文： | 彭珏.论中国财务报告基础概念的国际趋同[J].四川畜牧兽医学院学报,2007,5(2):58-61. |
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| 作者姓名： | 彭珏 |
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| 作者单位： | 西南大学经济管理学院,重庆400716 |
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| 摘 要： | 结合2006年企业会计准则和中国的具体情况，从财务报告目标、会计计量和收益决定等不同角度深入分析了从收入费用观转向资产负债观对我国会计理论和会计实务的重大影响；进一步提出，全面把握财务报告基础概念转变及其影响，有助于准确理解新准则的相关条款并正确进行实务操作。
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| 关 键 词： | 收入费用观 资产负债观 财务报告 国际趋同 |
A DISCUSSION OF INTERNATIONAL CONVERGENCE OF THE BASIC CONCEPTS IN CHINA＇S FINANCIAL REPORTING |
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| PENG Jue.A DISCUSSION OF INTERNATIONAL CONVERGENCE OF THE BASIC CONCEPTS IN CHINA＇S FINANCIAL REPORTING[J].Journal of Sichuan Institute of Animal Husbandry and Veterinary Medicine,2007,5(2):58-61. |
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| Authors: | PENG Jue |
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| Institution: | PENG Jue(School of Economy and Management, Southwest University, Chongqing, 400716, China) |
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| Abstract: | According to Accounting Standard for Business-2006 and based on China＇ s real conditions, this thesis analyses the great impact of the transition from revenue-expense view to asset-liability view on China＇s accounting basic theories and practices from the point of view of financial reporting objectives, accounting measurement as well as income determination, and points out that an all-round grasp of the transition in the basic concepts in financial reporting and the related impacts will help to understand the related items of the new standards precisely and to carry out the practical operation accurately. |
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| Keywords: | Revenue-expense view Asset-liability view Financial reporting International convergence |
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