综合收益观下中国财务报告体系的改进研究

发布时间：2018-06-07 17:24

本文选题：综合收益观 + 改进　；参考：《吉林财经大学》2014年硕士论文

【摘要】：现行财务报告体系是在本期经营收益观下形成的，其自身存在诸多问题,包括会计信息质量特征过分强调可靠性而忽略相关性、财务报告目标无法适应变化的环境、科目划分不能反映经济实质和报表间勾稽关系不紧密等，最近财政部会计准则委员会也公布了将于2014年7月1日实施的《企业会计准则第30号——财务报表列报》，不仅对综合收益做出了正式的定义，并对综合收益的列报方式做出了明确的规定，明确要求在利润表中净利润之后分别列示“其他综合收益各项目分别扣除所得税影响后的净额”和“综合收益总额”两个科目。然而准则并没有具体规定哪些项目属于综合收益，同时也不要求在利润表中详细列示其他综合收益的各项目，只是要求在财务报表附注中对其他综合收益的组成进行披露。这样做有利于简化财务报表的项目，但是也导致了其他综合收益的披露口径的不统一，不利于对财务报表的可比性。本文在研究了各国有关综合收益报告的研究成果的基础上，对综合收益报告的理论基础进行了阐述，并运用制度经济学理论等对综合收益的发展进行了分析，在以上研究的基础上根据我国当前经济发展的实际情况并结合对IASB和FASB联合项目组于2008年10月推出的四大主要报表的改进建议，构建适合我国现实的的财务报表体系。结合综合收益理念对财务报告体系进行系统的研究,采用规范研究和定性分析相结合的方法创造性的对三张主要报表进行改革,打破了以往关于综合收益的研究仅限于利润表的局限性,增强了报表之间的勾稽关系的紧密性，同时也对财务信息的相关性有了较大的提升，具有一定的理论意义和实际意义。
[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.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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