綜合收益觀下中國(guó)財(cái)務(wù)報(bào)告體系的改進(jìn)研究
發(fā)布時(shí)間:2018-06-07 17:24
本文選題:綜合收益觀 + 改進(jìn) ; 參考:《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文
【摘要】:現(xiàn)行財(cái)務(wù)報(bào)告體系是在本期經(jīng)營(yíng)收益觀下形成的,其自身存在諸多問(wèn)題,包括會(huì)計(jì)信息質(zhì)量特征過(guò)分強(qiáng)調(diào)可靠性而忽略相關(guān)性、財(cái)務(wù)報(bào)告目標(biāo)無(wú)法適應(yīng)變化的環(huán)境、科目劃分不能反映經(jīng)濟(jì)實(shí)質(zhì)和報(bào)表間勾稽關(guān)系不緊密等,最近財(cái)政部會(huì)計(jì)準(zhǔn)則委員會(huì)也公布了將于2014年7月1日實(shí)施的《企業(yè)會(huì)計(jì)準(zhǔn)則第30號(hào)——財(cái)務(wù)報(bào)表列報(bào)》,不僅對(duì)綜合收益做出了正式的定義,并對(duì)綜合收益的列報(bào)方式做出了明確的規(guī)定,明確要求在利潤(rùn)表中凈利潤(rùn)之后分別列示“其他綜合收益各項(xiàng)目分別扣除所得稅影響后的凈額”和“綜合收益總額”兩個(gè)科目。然而準(zhǔn)則并沒(méi)有具體規(guī)定哪些項(xiàng)目屬于綜合收益,同時(shí)也不要求在利潤(rùn)表中詳細(xì)列示其他綜合收益的各項(xiàng)目,只是要求在財(cái)務(wù)報(bào)表附注中對(duì)其他綜合收益的組成進(jìn)行披露。這樣做有利于簡(jiǎn)化財(cái)務(wù)報(bào)表的項(xiàng)目,但是也導(dǎo)致了其他綜合收益的披露口徑的不統(tǒng)一,不利于對(duì)財(cái)務(wù)報(bào)表的可比性。本文在研究了各國(guó)有關(guān)綜合收益報(bào)告的研究成果的基礎(chǔ)上,對(duì)綜合收益報(bào)告的理論基礎(chǔ)進(jìn)行了闡述,并運(yùn)用制度經(jīng)濟(jì)學(xué)理論等對(duì)綜合收益的發(fā)展進(jìn)行了分析,在以上研究的基礎(chǔ)上根據(jù)我國(guó)當(dāng)前經(jīng)濟(jì)發(fā)展的實(shí)際情況并結(jié)合對(duì)IASB和FASB聯(lián)合項(xiàng)目組于2008年10月推出的四大主要報(bào)表的改進(jìn)建議,構(gòu)建適合我國(guó)現(xiàn)實(shí)的的財(cái)務(wù)報(bào)表體系。 結(jié)合綜合收益理念對(duì)財(cái)務(wù)報(bào)告體系進(jìn)行系統(tǒng)的研究,采用規(guī)范研究和定性分析相結(jié)合的方法創(chuàng)造性的對(duì)三張主要報(bào)表進(jìn)行改革,打破了以往關(guān)于綜合收益的研究?jī)H限于利潤(rùn)表的局限性,增強(qiáng)了報(bào)表之間的勾稽關(guān)系的緊密性,同時(shí)也對(duì)財(cái)務(wù)信息的相關(guān)性有了較大的提升,具有一定的理論意義和實(shí)際意義。
[Abstract]:The current financial reporting system is formed under the view of operating income in the current period. There are many problems in its own right, including the fact that the quality characteristics of accounting information overemphasize the reliability and ignore the relevance, and the financial reporting objectives can not adapt to the changing environment. The division of subjects does not reflect the fact that the relationship between economic substance and financial statements is not close, Recently, the Accounting Standards Board of the Ministry of Finance also published Accounting Standard for Enterprises No. 30-presentation of Financial statements, which will be implemented on 1 July 2014, which not only provides a formal definition of consolidated income, It also makes a clear stipulation on the presentation of the comprehensive income, which requires that the net profit in the income statement should be listed respectively as "net of each item of the other comprehensive income after deducting the effect of income tax" and "the total amount of the comprehensive income" respectively. However, the standard does not specify which items are consolidated income, nor does it require that other consolidated income items be detailed in the income statement, but that the composition of other consolidated income be disclosed in the notes to the financial statements. This helps to simplify financial statements, but also leads to inconsistent disclosure of other consolidated earnings, which is not conducive to comparability of financial statements. On the basis of studying the research results of the comprehensive income report in various countries, this paper expounds the theoretical basis of the comprehensive income report, and analyzes the development of the comprehensive income by using the theory of institutional economics. On the basis of the above research, according to the actual situation of China's current economic development and combined with the IASB and FASB joint project team launched in October 2008 four major reports of improvement recommendations, This paper constructs the financial statement system which is suitable for the reality of our country, carries on the systematic research to the financial report system combining the comprehensive income idea, adopts the method of combining the normative research and the qualitative analysis creatively carries on the reform to the three main report forms. It breaks the limitation of the previous research on the comprehensive income, strengthens the closeness of the relationship between the check and check of the statements, at the same time, it has a great promotion to the correlation of the financial information, which has certain theoretical and practical significance.
【學(xué)位授予單位】:吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F233
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