本文对资产负债观和收入费用观进行了比较研究,分析了二者的内涵和特征,探究了会计确认、计量重心转移的历史演变过程,阐释了会计确认、计量重心转移在我国新会计准则中的表现,并分别从会计信息供给者、管制者和使用者的视角对提高会计信息的决策有用性提出了建议。 This article makes a comparative study of assets and liabilities view and income and expense view, analyzes the connotation and characteristics of the two, explores the historical evolvement process of accounting confirmation and measurement center of gravity shift, explains the accounting confirmation, the shift of measurement center of gravity in China’s new accounting standards And give suggestions on the usefulness of improving the accounting information decision-making from the perspective of accounting information providers, regulators and users.