改进财务报表列报的成本效益研究

发布时间：2018-05-15 22:38

本文选题：财务报表列报 + 财务分析　；参考：《东北林业大学》2013年硕士论文

【摘要】：随着2007年金融危机的爆发,财务报表存在的一系列问题突显,财务报表列报的改进工作受到会计准则制定机构的重视。2010年国际会计准则理事会(IASB)和美国财务会计准则委员会(FASB)共同发布了《财务报表列报征求意见稿员工草案》。该草案中提出了改进财务报表的相关建议,阐述了财务报表列报的目标、核心原则和分类列报的格式,建议将财务报表按照经营部分、筹资部分进行重新分类列示,将所得税部分单独列示并在原有财务报表基础上增加了终止经营部分的列报。我国会计准则正在逐步实现国际趋同,在面对国际财务报表列报可能发生改变的情况下,我国现有财务报表是否能适应新的改进报表：如果改进财务报表,能够给报表使用者的提供多少更为实用的会计信息；改进财务报表需要付出的成本有多少,这些问题都需要进一步地探讨。本文对我国现行财务报表与《财务报表列报征求意见稿员工草案》中建议的财务报表进行了分别列示、说明和对比,认为改进的财务报表的确能够提供一些重要的目前报表中没有反映的信息。对上市公司“哈药股份”的资产负债表和利润表进行了重新编制,并分析了编制过程中遇到的困难和需要解决的问题,发现现行的财务报表有些科目的设置需要分解后才可列报于改进的财务报表之中。在改编的财务状况表和综合收益表基础之上,对“哈药股份”的资本和资产结构、偿债能力进行分析,又将杜邦分析的部分指标进行改进,对改进的财务报表进行获利能力分析。经过分析得出,改进的财务报表能够提供一些用于某方面用途的资产信息,也能够增加一些更为具体的财务指标,这些指标能够帮助企业经营者做出管理方面的决策,但对外部使用者而言这些指标的可利用性并不高,并不足以改变投资者或债权人的决策。若要实施改进的财务报告,无论是政府还是企业、财务人员,甚至报表使用者,都需要为之付出相应的成本。经本文分析认为,当前修改会计准则,将分类列报的财务报表推行,将会付出极大的成本。我国在面对财务报表列报变革时应当积极参与但不可盲目推行。一方面要密切关注国际会计准则变化动向；另一方面需结合我国实际情况,谨慎地进行渐进式地改进。
[Abstract]:With the outbreak of the financial crisis in 2007, a series of problems in financial statements have been highlighted. The improvement in the presentation of financial statements has attracted the attention of the accounting standard-setters. In 2010, IASB and FASB jointly issued the draft staff draft for an opinion on the presentation of financial statements, issued jointly by the International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB). The draft contains proposals to improve the financial statements, sets out the objectives, core principles and presentation format of the presentation of the financial statements, and recommends that the financial statements be reclassified according to the operating and financing components, The income tax portion is presented separately and the discontinuation portion is added to the original financial statements. China's accounting standards are gradually achieving international convergence. In the face of possible changes in the presentation of international financial statements, can our existing financial statements adapt to the new improved statements: if the financial statements are improved, How much more practical accounting information can be provided to the users of financial statements, and how much cost should be paid to improve financial statements, these problems need to be further explored. This paper presents, explains and compares the financial statements proposed in the current financial statements and the staff draft of the "draft of soliciting an opinion on the presentation of financial statements". It is believed that the improved financial statements do provide some important information that is not reflected in the current statements. This paper recompiles the balance sheet and profit statement of the listed company "Harbin Pharmaceutical shares", and analyzes the difficulties encountered and the problems that need to be solved in the process of compiling the balance sheet and profit statement of the listed company. It was found that some items in the current financial statements need to be disassembled before they can be reported in the improved financial statements. On the basis of the adapted statement of financial situation and the comprehensive income statement, the paper analyzes the capital, asset structure and solvency of "Kazakh medicine shares", and improves some of the indicators of DuPont's analysis. Analyze profitability of improved financial statements. The analysis shows that the improved financial statements can provide some information on assets used for a certain purpose, as well as some more specific financial indicators, which can help business operators to make management decisions. But for external users, the availability of these indicators is not high enough to change the decisions of investors or creditors. To implement the improved financial report, the government, the enterprise, the financial personnel, and even the report user need to pay the corresponding cost for it. According to the analysis of this paper, the current modification of accounting standards and the implementation of classified and reported financial statements will cost a great deal of money. Our country should take an active part in the change of financial statement presentation but not blindly implement it. On the one hand, we should pay close attention to the changing trend of international accounting standards; on the other hand, we should carefully carry out gradual improvement according to the actual situation of our country.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F231.5

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