This paper recalls the development process of assets and liabilities ma nagement techniques,analyzes and c ompares the merits and demerits of various man-agement methods,and figures out the development trend of the future risk s management.

There are two models for assets and liabilities management.

In the first part, The course of theory development of assets and liabilities management by proportion for the western commercial banks is introduced briefly, and the objective and principle of assets and liabilities .

The Statistical Research on Asset-Liability of Commercial Banks in Our Country;

The accountant that the balance sheet will adjust the item in the future deals with;

Technical Analysis on Teaching the Making of Balance Sheet;

Adjustment of the Fed's balance sheet and its withdrawal mechanism

This paper systematically analyzes the temporary differences from two aspects of initial recognition and further recognition,and then summarizes the similarities and differences between temporary difference based on asset-liability view and timing difference and permanent difference b.

An very important change of the new accounting principles is transaction from asset-liability view to income-expense view,the hasic of accouting theory.

This study has introduced the relationships between the asset-liability view and the accounting objectives,the measurement of income and assets.

Using annual data from 75 technology companies listed in Shanghai and Shenzhen Stock Market,it analyzes the factors which affect the debt-equity ratio.

With the study of corporate capital structure theory and corporate governance structure theory and the analysis of the present inside and outside operating environment for SOEs, this paper points out that the weak constraint from the creditor and the serious internal control of manager lead to the high debt-equity ratio.