2006年2月国家财政部颁布了新的会计准则体系,新准则的一个显著变化是重新定义了会计要素,收益计量方法,从传统的收入费用观转化为资产负债观。笔者在对收入费用观和资产负债观进行对比的前提下,对资产负债观在新准则中的具体应用进行探讨,并就资产负债观和收入费用观并行的情况进行了分析, In February 2006, the Ministry of Finance promulgated a new accounting standard system. A significant change in the new standard is the redefinition of accounting elements and revenue measurement methods, transforming from the traditional view of income and expense into the view of assets and liabilities. On the premise of comparing the concept of income expense and asset-liability view, the author discusses the concrete application of asset-liability view in the new standard, and analyzes the view of asset-liability view and income expense view in parallel.