Research On Theory And Application Of Asset-liability View

In 2006 the ministry of finance promulgated new enterprise accounting standard, in 2007 started implementation. The implementation of new accounting standards, make the asset and liability view become the core position, reflected the accounting views changed. So a series of such as accounting recognition and measurement method have changed, how to understand new accounting standards under the core idea of asset and liability view, will help us to better understand and use new accounting standards.This article combining empirical analysis and contrast analysis, from the development of assets and liabilities view, introduces the concept of assets and liabilities. To bring up the necessity of asset and liability view, then combining with the empirical under asset and liability view, discuss the main problem. In order to make the enterprise better to deal with the new accounting rule transformation of enterprise accounting concept, better conform to the integration of the global economy, faster to international accounting standard system. This article is divided into six parts:the first part introduction to illustrate the main research background, significance, introduces its research framework, method, innovation, and review the literature on this; The second part of the assets, liabilities, view from historical developmental process, meaning into the characterization of assets and liabilities view; The third part two aspects from internal cause and external cause analyzed the necessity of using assets and liabilities view; The fourth part combined with the company's annual report analyzes listed under new accounting standards reflected the concept of assets and liabilities application; With the analysis of the fifth part on the results of our future development of assets and liabilities view put forward corresponding Suggestions; The sixth part draw the conclusion, and prospects for the future.