从2006年颁布的《企业会计准则》可以看出,我国制定准则的理念导向从收入费用观向资产负债观渐进。在这种新的理念下,如何阅读会计报表,成为会计信息需求者最关注的问题。本文拟以利润表为例,说明资产负债观对报表解读的影响。 From the “Accounting Standards for Business Enterprises” promulgated in 2006, it can be seen that the concept guideline for formulating guidelines in our country is gradually advancing from the concept of income and expenses to the concept of assets and liabilities. Under this new concept, how to read the accounting statements has become the most concerned issue for the accounting information demanders. This paper intends to use the income statement as an example to illustrate the influence of the concept of assets and liabilities on the interpretation of the report.