综合收益报表设计与应用研究

发布时间：2018-04-20 17:19

本文选题：综合收益 + 会计要素　；参考：《华北电力大学》2014年硕士论文

【摘要】：20世纪中后期以来，世界范围内经济结构发生重大变化，国际金融、贸易迅猛发展，衍生金融工具不断创新，这就使得企业产生更多新的、非传统的收益。同时，随着经济一体化的发展，世界上不同地域和国家间的联系更加密切，，这就进一步要求国内外使用相近的会计标准披露企业财务信息。但目前，我国在综合收益列报方面与国际会计准则和惯例仍存在很大差别。因此，研究出一套合理的综合收益列报改进思路，使其既能适应我国基本国情，又能更好的与国际会计准则相协调，具有十分重大的意义。本文通过查阅大量文献，对综合收益国内外研究现状及综合收益相关理论进行了梳理。然后对我国综合收益列报的必要性进行了说明，阐述了我国综合收益列报现状，并从综合收益会计要素和综合收益报表列报两个方面对我国综合收益列报中所存在的缺陷进行分析。再次，从会计要素、收益报表、财务评价指标和保障措施四个层面提出我国综合收益列报的改进思路。其中，对要素进行改进，去掉“利润”要素，重新界定“收入”和“费用”要素，增加“其他综合收益”要素，在要素改进的指引下，对综合收益列报具体项目和综合收益报表进行改进，对相关业绩考核评价指标进行改进，并针对改进的思路提出系列保障措施，以期保证新的综合收益列报思路的具体实施。最后，以华北制药股份有限公司为案例，将综合收益报表改进思路应用于该公司财务报表，从而更加全面的反映企业的综合收益信息，做到与国际会计准则相协调，并为日后研究和推行新的综合收益列报思路提供一定参考和借鉴。
[Abstract]:Since the middle and late of the 20th century, great changes have taken place in the economic structure of the world, the international finance and trade have developed rapidly, and the derivative financial instruments have been innovated constantly, which makes the enterprises produce more new and non-traditional profits. At the same time, with the development of economic integration, the relationship between different regions and countries in the world is closer, which further requires the use of similar accounting standards at home and abroad to disclose corporate financial information. However, at present, there are still great differences between China and international accounting standards and practices in the presentation of comprehensive income. Therefore, it is of great significance to develop a set of reasonable ways to improve the comprehensive income reporting, so that it can not only adapt to the basic conditions of our country, but also better coordinate with the international accounting standards. Through consulting a lot of literature, this paper combs the research status and related theories of comprehensive income at home and abroad. Then it explains the necessity of our country's comprehensive income reporting, and expounds the present situation of our country's comprehensive income reporting. This paper also analyzes the defects in China's comprehensive income reporting from two aspects: the accounting elements of comprehensive income and the presentation of comprehensive income statement. Thirdly, from the four aspects of accounting elements, income statement, financial evaluation index and safeguard measures, this paper puts forward the ideas of improving our country's comprehensive income reporting. Among them, to improve the elements, remove the element of "profit", redefine the elements of "income" and "cost", and add the element of "other comprehensive income", under the guidance of the improvement of the elements, This paper improves the concrete items of comprehensive income reporting and the comprehensive income statement, improves the related performance appraisal and evaluation indexes, and puts forward a series of safeguard measures to ensure the concrete implementation of the new comprehensive income reporting thinking. Finally, taking Huabei Pharmaceutical Co., Ltd. as an example, the paper applies the idea of improving the comprehensive income statement to the financial statement of the company, so as to reflect the comprehensive income information of the enterprise more comprehensively and coordinate with the international accounting standards. And for the future research and implementation of new comprehensive income reporting ideas to provide some reference and reference.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

【参考文献】