英语翻译长期以来,我国会计准则一直倾向于收入费用观,重点关注利润表.即不以资产和负债作为会计计量的标准,而是用收入与费用来衡量会计收益.但随着20世纪70年代发生的世界范围的通货

英语翻译长期以来,我国会计准则一直倾向于收入费用观,重点关注利润表.即不以资产和负债作为会计计量的标准,而是用收入与费用来衡量会计收益.但随着20世纪70年代发生的世界范围的通货
英语翻译
长期以来,我国会计准则一直倾向于收入费用观,重点关注利润表.即不以资产和负债作为会计计量的标准,而是用收入与费用来衡量会计收益.但随着20世纪70年代发生的世界范围的通货膨胀和一系列的会计造假丑闻,许多欧美国家开始率先打破传统会计的收入实现原则的限制,颁布了与资产负债观相关的准则,期待能够真实有效的反映出企业的财务状况和经营成果.紧接着,我国财政部2007年1月1日起执行的新会计准则也奠定了资产负债观在我国会计界的核心地位.
关于资产负债观的贯彻应用,我国尚在探索和研究的阶段.本文将从资产负债观的概念及理论基础出发,究其起源与发展,并结合收入费用观分析其各方面存在的优越性.然后,从基础准则与具体准则两个方面探讨资产负债观的应用现状,在应用现状的分析基础上总结资产负债观给我国会计界带来的正反两方面的影响.接着,针对资产负债观应用过程中出现的障碍与问题给出了对策与建议.最后,得出本文的最终结论,并对未来会计准则的发展方向进行展望.

英语翻译长期以来,我国会计准则一直倾向于收入费用观,重点关注利润表.即不以资产和负债作为会计计量的标准,而是用收入与费用来衡量会计收益.但随着20世纪70年代发生的世界范围的通货
A long time, the Chinese accounting standards had been leaning towards the revenue and expense Outlook, focused on an income statement. Not with the measurement of assets and liabilities for accounting standards, accounting income as measured by revenues and expenses. But with the worldwide inflation occurred in the 1970 of the 20th century and a series of accounting scandals, many European and American countries began to take the lead in breaking the limits of traditional accounting revenue recognition policy, issued the guidelines associated with the asset and liability view, looking forward to real reflects an enterprise's financial position and operating results. Shortly thereafter, China's Ministry of finance as of January 1, 2007 implementation of the new accounting standard also established a view of assets and liabilities in the centrality of the accounting profession in China.
Applied on the asset and liability view, China is still in the stage of exploration and research. This article will set out from conceptual and theoretical foundation of the concept of assets and liabilities, their origin and development, combined with the revenue and expense analysis on all aspects of its superiority. Then, starting from the basic guidelines and the specific guidelines for exploring both asset and liability view application status, application status summary view of assets and liabilities on the basis of analysis of our accounting profession has both positive and negative effects. Then, against the concept of asset and liability barriers and problems that arise in the application of countermeasures and suggestions are given. Finally, come to the final conclusion of this article, and the prospect of future direction of accounting standards.