一、读解广域权责发生制与资产负债观(一)从权责发生制广域基础出发确认资产和负债我国新企业会计准则与国际会计准则趋同,并与国内新发布的企业所得税法相一致,都确立了以权责发生制为计价基础。但是长期以来,体现权责发生制计价基础特征的描述较多集中在收入和费用的确认上,而较少涉及资产、负债的确认。然而从严格的意义上讲,只有权责发生制才会出现资 First, the interpretation of a wide area of ​​accrual basis and the concept of assets and liabilities (a) based on the accrual basis of the establishment of a wide area basis for the recognition of assets and liabilities of China’s new accounting standards and international accounting standards convergence, and with the newly released corporate income tax law, Have established the accrual basis for pricing. However, for a long time, the descriptions of the basic characteristics of accrual basis of pricing accrue to the recognition of income and expenses rather than the recognition of assets and liabilities. However, strictly speaking, only accruals will come into existence