资源流动视角下的会计应计制  

Accrual Basis from the Perspective of Resource-Moving

作　　者：詹雷[1] 陈小悦[2] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073 [2]清华大学会计研究所,北京100084

出　　处：《中南财经政法大学学报》2008年第3期66-71,共6页Journal of Zhongnan University of Economics and Law

摘　　要：本文从资源流动的视角,以数学形式完整归纳了会计应计制对企业经营活动、投资活动和筹资活动的确认。这一视角下的分析为确认基础及计量属性的比较和选择提供了新的基础,也对财务分析乃至财务报表的改进提供了有益的启示。From the perspective of firm resource moving, this paper describes the accrual basis of accounting in a mathematic way. We describe how accrual basis recognize a firm's operation, investment and financing activities. This study provides us with an insight of the differences of accrual basis and cash basis, the choice among different measurements,and the financial statements analysis.

关 键 词：会计应计制 资源流动 财务分析 

分 类 号：F230[经济管理—会计学]