安然事件后,对于收益计量的方法逐渐由收入费用观迈向资产负债表观。本文通过历史研究、规范分析的方法,对资产负债表观替代收入费用观的合理性进行了分析,说明了这一改变涉及的主要方面,并提出了今后继续改进的展望。 After the Enron Incident, the method of measuring revenue gradually shifted toward the balance sheet from the perspective of revenue and expenses. This paper analyzes the reasonableness of the concept of balance-of-payments instead of income and expense by historical research and normative analysis, explains the main aspects involved in the change, and puts forward the prospect of continuous improvement in the future.