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随着经济市场化和全球化,各国都在不断根据投资者和其他利益相关者的需要,修改会计准则。通过对会计实务进行总结,一方面,认识不合理的会计实务成份,修正已有的缺陷;另一方面从合理的会计实务中提炼出理论成份,不断完善会计理论,减少会计理论与准则之间的不统一和矛盾。基于上述考虑,通过“资产负债中心观”与“收入费用中心观”的变化轨迹,探讨现行会计实务中“资产负债中心观”与“收入费用中心观”的混合状况,以及“混合中心观”下需要进一步研究的会计理论问题。
With the marketization of economy and globalization, all countries are constantly changing their accounting standards according to the needs of investors and other stakeholders. Through summarizing the accounting practice, on the one hand, we can recognize the unreasonable accounting practices and correct the existing defects; on the other hand, we extract the theoretical elements from the reasonable accounting practice, constantly improve the accounting theory and reduce the gap between the accounting theory and the guidelines Uniform and contradictory. Based on the above considerations, this paper explores the mixed status of “asset and liability center” and “revenue and expense center” in the current accounting practice through the change trajectory of “asset and liability center” and “revenue and expense center” Under the accounting theory needs further study.