Applicable Study On The Revenue-expense View And Asset-liability View In Chinese Enterprise Accounting

Under the background of rapid development of market economy, change of accounting environment and the convergence of international accounting standards, China has gradually introduced assets liabilities view, so that revenue-expense view and assets liabilities view can together guide the formulation and implementation of accounting standardsThis paper is based on the relevant provisions in accounting standards that reflects transform from revenue-expense view to assets liabilities view. It has studied the application of revenue-expense view and assets liabilities view in China by using ways like sum up analysis, comparative analysis and case analysis. The paper has proposed general and specific measures for improvement on account of the problems that occurred in the process of the change form revenue-expense view to assets liabilities view. This paper hopes to help companies understand the influence that the two view have on the accounting standards, clarify the substantive economic issues bitterly and apply corresponding accounting treatment properly to ensure the reliability and relevance of accounting informationThis paper mainly includes the following six parts:Partl:The research background is that international and domestic accounting environment has changed. From the research, we can strengthen the connotation of the concept of knowledge, guide practice and provide the high quality accounting information. Then the writer carried on the brief summary of the two views.Part2:The writer defines and compares asset-liability view and revenue-expense view, and then introduces the changes of three stages.Part3:The writer summarizes the overall situation of assets-liabilities view and income-expenses view in our country. Then the writer introduces the factors of choosing asset-liability view.Part4:The writer introduces problems of the revenue-expense view and assets-liabilities view, existing in the process of transformation, including fair value application problems, asset impairment problems existing in the application, problems existing in the application of other comprehensive income, a certain specific items in our market problems when using the concept of assets and liabilities.Part5:The general improvement suggestions and concrete measures are put forward. Part6:The writer summarizes the article, and systematically combing the article again.