浅谈资产负债表债务法的适度稳健性  

On the Proper Stability in Debt Law of Balance Sheet

作　　者：洪连鸿[1] 

机构地区：[1]福建商业高等专科学校会计系,福建福州350012

出　　处：《福建商业高等专科学校学报》2007年第2期5-8,共4页Journal of Fujian Commercial College

摘　　要：资产负债表债务法实际上是适度稳健在会计中的具体应用方法,以资产/负债的计税基础为尺度,对会计确认计量的资产/负债账面价值是否适度稳健进行衡量,据此调整账面净利润,使会计信息更具相关性和公允性。Debt Law of Balance Sheet is actually a practical method of the proper stability applied in accountancy.Measured by tax basis of assets and liabilities, it is to judge the proper stability of estimated assets and book value of liabilities confirmed by accountancy.As a result,we can adjust net profits in accounts,allowing accountancy information more relevant and open.

关 键 词：资产负债表债务法 适度稳健 

分 类 号：F231.1[经济管理—会计学]