财务报表列报问题研究

发布时间：2018-03-08 19:17

本文选题：财务报表列报　切入点：资产负债表　出处：《武汉理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：财务报告作为企业会计信息的载体，是对企业一定时期内的经营状况及成果的综合性说明，而财务报表作为财务报告的主要组成部分，其在反映企业现状、向财务报告使用者传递有用信息、帮助各类使用者做出正确决策方面起着至关重要的作用。但现行的财务报表列报缺陷与不足尚存，对于不熟悉企业实际经营状况、财务分析能力不足的外部使用者来说，其提供的信息有用性较低（有学者研究其只能对报表使用者提供不到50%的有用信息），甚至还有可能误导报表使用者做出错误的决策。本文对我国财务报表列报现状进行研究，以期完善我国财务报表列报准则乃至会计准则，提高财务报表列报信息质量，帮助财务报表列报信息使用者做出正确决策，推进我国资本市场健康发展。本文共五章，第一章介绍本文的研究目的及意义，梳理国内外研究现状，提出研究内容及方法；第二章简述会计本质、财务报告的定义、目标和质量要求，重点分析财务报表的确认、计量和报告理论，选择权责发生制、历史成本与公允价值互补、资产负债观和损益满计观作为指导理论。另外，本章还对财务报表列报进行受众分析，从报表使用者的角度介绍了信息不对称、有效市场与信息披露等经济学理论；第三章首先对我国财务报表列报的历史演进进行简要回顾，紧接着结合目前正在实施的《企业会计准则》，归纳出三张主要财务报表的列报现状。然后提出我国财务报表列报目前还存在着报表项目空缺、计量属性不清、所有者权益变动表意义不大、财务报表内部关联性不强、项目分解不充分等问题，并结合上市公司财务数据加以说明。最后从市场环境和国家政策两方面分析了影响我国财务报表列报发展的因素。第四章结合前面三章的梳理与铺垫，提出了空缺项目不予列示、剔除所有者权益变动表、重构报表项目列示类型和部分项目分解列示等改进建议，并从理论和实践两方面论述了上述建议的可行性。第五章是结束章节，对全文进行总结与展望，目前我国财务报表列报确实存在一些问题，影响了我国财务报表列报信息可用性。本文在财务报表列报改进问题上的最大贡献，当属打破之前资产负债表和利润表的固有列报方式，以经营活动、投资活动、筹资活动三大业务活动类型进行列示，使得三大报表之间可以相互钩稽，利于决策。同时，本文也存在可能会导致同一企业的财务报表在不同时期没有纵向可比性等若干不足之处。
[Abstract]:As the carrier of enterprise accounting information, the financial report is a comprehensive statement of the business situation and results in a certain period of time, while the financial statement, as the main component of the financial report, reflects the present situation of the enterprise. Transmitting useful information to users of financial reports and helping all kinds of users to make correct decisions play a vital role. However, there are still shortcomings and deficiencies in the presentation of current financial statements, so that they are not familiar with the actual business situation of the enterprise. For external users with insufficient financial analysis capacity, The information it provides is low in usefulness (some scholars have studied that it can only provide less than 50% useful information to report users, or even mislead the report users to make wrong decisions. The purpose of this paper is to perfect the financial statement reporting standard and even the accounting standard, to improve the information quality of the financial statement presentation, to help the users of the financial statement presentation information to make the correct decision, and to promote the healthy development of our country's capital market. The first chapter introduces the purpose and significance of the research, combs the current research situation at home and abroad, puts forward the research contents and methods, and the second chapter briefly describes the essence of accounting, the definition of financial report, the goal and the quality requirement. Emphasis is placed on the recognition of financial statements, measurement and reporting theory, selection of accrual basis, complementarity of historical cost and fair value, asset-liability view and profit and loss theory. This chapter also analyzes the audience of financial statement presentation, introduces the economic theories of information asymmetry, efficient market and information disclosure from the point of view of statement users. Chapter three briefly reviews the historical evolution of financial statement presentation in China. Then combined with the current implementation of the "Enterprise Accounting Standards", summed up the current situation of three main financial statements, and then proposed that there is still a statement item vacancy in our country's financial statement presentation, and the measurement properties are not clear. The change statement of owner's equity is of little significance, the internal relevance of financial statements is not strong, the items are not fully decomposed and so on. Finally, it analyzes the factors that affect the development of financial statement presentation in China from the aspects of market environment and national policy. Chapter 4th combines the combing and laying of the preceding three chapters. The improvement suggestions are put forward, such as no listing of vacant items, excluding the change of owner's equity, reconstructing the types of items listed in the report forms and decomposing some items, and so on. This paper also discusses the feasibility of the above suggestions from both theoretical and practical aspects. Chapter 5th is the end chapter, which summarizes and prospects the full text. At present, there are some problems in the presentation of financial statements in our country. It affects the usability of financial statement presentation information in our country. The greatest contribution of this paper to the improvement of the presentation of the financial statements should be to break the inherent presentation of the previous balance sheet and income statement and to list the three types of business activities, namely, business activities, investment activities and fund-raising activities. At the same time, there are some shortcomings in this paper, which may lead to the financial statements of the same enterprise in different periods without vertical comparability and so on.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F231.5

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