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1、1资产负债观及其应用研究摘要以“安然事件”为代表的一系列美国财务欺诈案引起了人们对会计准则制定的诸多争议。SEC 在其公布的研究报告中指出：“资产负债观为经济实质提供了最有力的概念描述，从而成为准则制定过程中最合适的基础” ，并呼吁 FASB 应以资产负债观全面取代收入费用观，将其作为会计准则制定理念。从美国和国际会计准则的发展现状看，FASB 和 IASB 正坚定不移地在其准则制定中贯彻资产负债观。受各方面环境因素的影响，过去我国会计准则制定理念倾向于收入费用观。我国新企业会计准则，其中多项充分借鉴了美国财务会计准则和国际会计准则，在一定程度上贯彻了资产负债观。新准则颁布后，论述资产负债观的
2、文章逐渐多起来，但是大多数只是对资产负债观的简要分析，没有作系统地研究。因此，本文对资产负债观及其在我国应用中存在的问题进行研究是十分有价值的。本文首先从资产负债观的起源、国内外发展历程出发，在八个方面分析了资产负债观的特点；其次，从与国际惯例趋同的需求等外因和满足“企业价值最大化”企业目标等内因两个角度，分析了新会计准则体系采用资产负债观的动因；最后，探讨了资产负债观在新会计准则中的具体应用，分别基本准则和具体准则做了详细的分析说明，不但对相关准则进行归纳总结，而且分析了资产负债观在我国应用的特征以及应用产生的积极影响；同时，还分析了资产负债观在我国应用过程中存在的主要障碍，并对所得税会计、
3、资产减值会计和公允价值计量属性应用中产生的问题进行探讨，在相关会计准则的完善、充分披露相关财务信息、加强现值技术研究以及克服资产负债观在可靠性方面的缺陷等方面提出了自己的建议。本文的研究价值在于：（1）论证了资产负债观下具有如实反映性，从而在一定程度上纠正了目前人们认为资产负债观虽能提供具有决策相关性的会计信息，而不能提供可靠的会计信息的不正确的认识，为资产负债观更好的应用提供了一条理论支持。（2）对所得税会计处理中存在的折现问题，建议用类似到期日债券的税前利率为折现率对递延所得税资产和递延所得税负债进行折现。【关键词】资产负债观，新企业会计准则，应用2AbstractResearch on
4、theory and application of Asset-liability viewAbstract A series of financial fraud cases on behalf of the notorious Enron scandal brought about the controversy pertaining to the setting of accounting standard.The SEC pointed out in a report that:“Asset-liability approach most appropriately anchors t
5、he standard setting process by providing the stronge stconceptual mapping to the underlying economic reality”,and appealed that the FASB should take the Asset-liability view as the guiding ideology of the accounting standard setting instead of the Revenue-expense View.As it can be seen from the deve
6、lopment of the US GAAP and IFRS,the FASB and IASB are implementing the Asset-liability view in their standards setting resolutely.Due to influences imposed by various environmental factors,the prior focus of Chinese accounting standards laid particular stress on the income items and the ideology of
7、accounting standard setting was inclined towards the Revenue-expense View.Many of the new accounting standards for business enterprises,by using the experiences of the US GAAP and IFRS,realized the convergence with the international usage.After the issue of new enterprise accounting standards system
8、,the articles of discussing Asset-liability View become increasingly pronounced.But many of them analysis only Asset-liability View simply without of system research.Though,the research on theory and application of Asset-liability View is valuable. The outline of this paper is:Firstly,from the origi
9、n and the development course at home and abroad of Asset-liability View,analysis the characteristic of Asset-liability View in eight aspects systematically.Secondly,analysis the internal and external causes of the adopting of Asset-liability View in China.At last,explore the concrete application of
10、Asset-liability View in new enterprise accounting standards,I have done detailed analysis explanation of basic standard and specific standards respectively,not only the account affairs carrying out the reality sum up a summary,but also the characteristics and positive influence of the application of
11、 Asset-liability View.The paper also analysis the obstacles existed in the process of the development of Asset-liability View and explore some key problems of the application of 3Asset-liability View existed in the latest income tax standard,assets impairment standard and fair value measurement attr
12、ibute.Then,we give some suggestions in the perfection of the correlative standards,the full disclosure of financial information and the strengthening research of present value technique.The research value of this paper is:(1)Put forward the view that the financial accounting information of Asset-lia
13、bility View is of true reflection.(2)Propose using anterior tax interest rate of the similar due date bond to discount the deferred income tax assets and the deferred income tax liabilities.【Key words】 Asset-liability View ，new enterprise accounting standards ，apply.4目录摘要.1ABSTRACT.2目录.4第一章 绪论.61.1 研究背景与意义.61.1.1 研究背景 .6 1.1.2 研究意义 .6 1.2 国内外研究现状.7 1.2.1 国外研究现状 .7 1.2.2 国内研究现状 .8 1.3 研究方法与思路 .9第二章 资产负债观的起源、发展及特征分析.102.1 资产负债观的起源.10 2.1.1 会计萌芽时期 .10 2.1.2 复式簿记时期 .11 2.2 资产负债观的发展.11 2.2.1 20 世纪 70 年代-20 世纪末.
