综合收益观下利润表要素的确认与列报研究

发布时间：2019-06-06 06:15

【摘要】：依据传统收益观念,利润表只列报“已实现的”收益。各种“非已实现的”收益信息无法全面地在财务报表中列报,无法满足财务信息使用者的需求。特别在当今的经济环境下,企业经济活动创新层出不穷,致使收益信息不断扩充。为实现满足使用者需求的会计目标,利润表改革势在必行。针对传统利润表存在的不足,世界各国的准则制定机构逐步加快了对企业利润表准则制度的修订。20世纪90年代以来,ASB,FASB和IASB纷纷对利润表进行改进研究,并提出了综合收益和综合收益表的课题。我国准则机构经过研究,已经在尝试利润表的改革,但是,仍有许多值得深入探讨的问题。因此,文章构建在综合收益理论的基础上,分析现行利润表的优势与局限性。并结合我国特殊国情,对传统利润表进行改进,建议重新构建以综合收益观为核心理念的利润表要素体系,即重新考虑具体的利润表要素定义并且更新、改进现有利润表三要素的体系,引入利得要素、损失要素、综合收益要素以及其他综合收益要素。并在此基础上,结合我国的国情,提出综合收益观下我国利润表要素的确认和列报准则改进建议,并提出我国可以考虑施行的综合收益报告的列报方案。最后,基于上市公司传统利润表数据重新构造综合收益观下利润表要素数据,并对新的要素数据进行实证检验,以证明本文提出的体系再构建的必要性和预期效果。希望文章的研究对改进我国的财务报告模式以及克服利润表的局限性具有一定的理论意义和现实意义。
[Abstract]:According to the traditional concept of income, the profit statement only reports the realized income. All kinds of "non-realized" income information can not be fully presented in the financial statements and can not meet the needs of users of financial information. Especially in today's economic environment, the innovation of enterprise economic activities emerges in endlessly, resulting in the continuous expansion of income information. In order to achieve the accounting goal to meet the needs of users, profit statement reform is imperative. In view of the shortcomings of the traditional profit statement, the standard-setting organizations all over the world have gradually accelerated the revision of the enterprise profit statement standard system. Since the 1990s, ASB,FASB and IASB have carried out research on the improvement of the profit statement. The subject of comprehensive income and comprehensive income statement is put forward. After the study of the standard organization in our country, we are already trying to reform the profit statement, but there are still many problems worthy of further discussion. Therefore, based on the comprehensive income theory, this paper analyzes the advantages and limitations of the current profit statement. Combined with the special national conditions of our country, the traditional profit statement is improved, and it is suggested that the profit statement element system with the comprehensive income view as the core concept should be rebuilt, that is, the specific definition of profit statement elements should be reconsidered and updated. Improve the system of the three elements of the existing profit statement, introduce the profit factor, the loss factor, the comprehensive income factor and other comprehensive income factor. On this basis, combined with the national conditions of our country, this paper puts forward some suggestions for improving the recognition and presentation criteria of the elements of the profit statement under the comprehensive income view, and puts forward the presentation scheme of the comprehensive income report which can be considered in our country. Finally, based on the traditional profit statement data of listed companies, the element data of profit statement under the comprehensive income view are reconstructed, and the new factor data are empirically tested to prove the necessity and expected effect of the system reconstruction proposed in this paper. It is hoped that the research of this paper will have certain theoretical and practical significance to improve the financial reporting model of our country and overcome the limitations of profit statement.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2

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