利润表的改进:融入新的报告理念与收益划分原则

发布时间：2018-10-12 14:16

【摘要】：长期以来,我们对会计理论的改进一直是用替代性思维,但却难以解决相关问题。本文提出,对利润表的改进应当针对当前投资决策有用性报告目标的缺陷融入新的报告理念:(1)与宏观经济相协调;(2)揭示财务柔性;(3)满足需求的多样性。在新的理念下,按照把利润与利得分开、把实体资产收益与金融资产收益分开、把生产经营劳务与资产权益的让受分开的原则划分收益将具有重要的理论和现实意义,能够协调契约有用性与投资有用性之间的冲突,有助于增强会计的监管职能,还有助于增强会计对宏观经济的决策有用性。
[Abstract]:For a long time, the improvement of accounting theory has been using alternative thinking, but it is difficult to solve the related problems. This paper puts forward that the improvement of income statement should be aimed at the defect of the present investment decision usefulness reporting target and incorporate the new reporting idea: (1) coordinate with macroeconomic; (2) reveal financial flexibility; (3) meet the diversity of demand. Under the new concept, it is of great theoretical and practical significance to separate profits from profits, to separate the income of real assets from the income of financial assets, and to divide the income of production and operation labor services from the rights and interests of assets according to the principle of separation of benefits and profits. It can coordinate the conflict between contract usefulness and investment usefulness, help to strengthen the regulatory function of accounting, and also help to enhance the macroeconomic decision-making usefulness of accounting.
【作者单位】：北京大学光华管理学院;
【分类号】：F231.5

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