The Comparison of Assets and Liabilities View and Income Expenses View

被引：0

作者：

Li, Ze-hong ^{[1
]}

Cui, Xiao-xuan ^{[1
]}

机构：

[1] North China Elect Power Univ, Coll Econ & Management, Baoding, Hebei, Peoples R China

来源：

3RD INTERNATIONAL CONFERENCE ON EDUCATION REFORM AND MODERN MANAGEMENT, 2016 | 2016年

关键词：

Asset-liability view; Revenue-expense view; Choice; Application; Environment;

D O I：

暂无

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

The New accounting standards has already been implemented in July1, 2007. The new guidelines introduced also marks the broad application of the concept of assets and liabilities. This raises the thinking about the concept of assets and liabilities, and also makes a lot of discussion on how to show a more rational financial and operating results of an enterprise. In this article, through the two views background introduction to make the reader have a macro understanding about the two views. Then, make an introduction of the two theories' relevant basic knowledge. Finally, the article concluded a summary, point out the analysis of the choice of two views.

引用

页码：141 / 145

页数：5