毕 业 论 文
损益表观和资产负债表观的比较研究
学生姓名： 学 号： 所在系部： 专业班级： 指导教师： 日 期：
xxx xxxx 管理系 xxxx xx 讲师 xxx月
Profit and Loss Apparent and Property Debt
Apparent Comparison Research
By xxxx xxxx
摘 要
2006年颁布的会计准则要求财务报表在编制时由利润表观转变为资产负债表观。资产负债表观逐渐被大家所熟悉。资产负债表观也称为资产负债观或资本维持观。根据经济学收益观，会计确认和计量的重心放在资产负债表上，首先考虑从交易或事项产生的有关资产和负债的计量入手，然后根据资产和负债的变化来确认收益，由此而形成的收益计算公式是：利润=期末净资产-期初净资产 这就是会计学上的“资产负债表观” 根据会计学收益观，企业的收益是指一定时期内企业已实现的收入与相关的成本费用之间的差额。以此为基础，会计确认和计量的重心放在损益表上，首先考虑从交易或事项产生有关收入和费用的直接计量人手，然后根据收入和费用的变化来确认收益，由此而形成的收益计算公式是：损益=收人-费用，这就是会计学上的“损益表观”。
关键词：利润；资产负债表观；损益表观
i
Abstract
In 2006 promulgated the accounting standards in preparing financial statementsby the profit outlook into the apparent balance. The balance sheet view graduallybeen familiar to everyone. The apparent also known as asset liability view or the capital maintenance concept of assets and liabilities. According to the economicincome view, focus on the accounting confirmation and measurement of assets on the balance sheet, first consider the resulting from transactions or events onthe measurement of assets and liabilities to start, then according to the changes in assets and liabilities to confirm the income, the resulting income calculationformula is: Profit = final net assets - beginning net assets this is the accounting on the \sheet view\ according to the accounting income, profit is the difference between an enterprise within a certain period revenue and relatedcosts. On the basis of accounting recognition
and
measurement, the
focus on the
income
statement, first
consider
the direct measurement of hands about income and expenses from the transactions or events, then according to the change of income and expenses to confirm the income, the resulting benefit statement view\
Keywords: Profit; profit and loss balance sheet view; apparent
formula is:Profit = revenue - expenses, which
is accounting \
income
ii
目 录
摘 要 ...................................................................... i Abstract ................................................................... ii 1 引言 ...................................................................... 1 2损益表观和资产负债表观理论概述 ............................................ 3
2.1 资产负债表观的概念 .................................................. 3
2.2 损益表观的概念 ...................................................... 3 2.3 损益表观和资产负债表观的的联系 ...................................... 3 2.4 损益表观和资产负债表观的区别 ........................................ 3 2.4.1 理念方面 ....................................................... 4 2.4.2 会计目标方面 ................................................... 4 2.4.3 会计要素确认方面 ............................................... 4 2.4.4 会计确认方面 ................................................... 4 2.4.5 会计计量方面 ................................................... 5 2.4.6 会计信息特征方面 ............................................... 5
3 资产负债表观在我国新会计准则中的体现 ...................................... 6 3.1 会计要素确认 ........................................................ 6
3.2 会计计量模式 ........................................................ 7 3.3 会计目标侧重点不同 .................................................. 7 3.4 会计信息质量特征比较 ................................................ 8 4 我国使用资产负债表观的重要意义 ............................................ 9
4.1 有利于企业可持续发展 ................................................ 9 4.2 有利于资本市场的完善 便于企业改善资本结构 ........................... 9 4.3 有利于进一步与国际惯例接轨 .......................................... 9 4.4 损益表观向资产负债表观的转变 ....................................... 10 结 论 ..................................................................... 11 参考文献 ................................................................... 12 致 谢 ..................................................................... 13
