發(fā)布時間：2018-06-07 17:24

  本文選題：綜合收益觀 + 改進��； 參考：《吉林財經大學》2014年碩士論文

【摘要】：現行財務報告體系是在本期經營收益觀下形成的，其自身存在諸多問題,包括會計信息質量特征過分強調可靠性而忽略相關性、財務報告目標無法適應變化的環(huán)境、科目劃分不能反映經濟實質和報表間勾稽關系不緊密等，最近財政部會計準則委員會也公布了將于2014年7月1日實施的《企業(yè)會計準則第30號——財務報表列報》，不僅對綜合收益做出了正式的定義，并對綜合收益的列報方式做出了明確的規(guī)定，明確要求在利潤表中凈利潤之后分別列示“其他綜合收益各項目分別扣除所得稅影響后的凈額”和“綜合收益總額”兩個科目。然而準則并沒有具體規(guī)定哪些項目屬于綜合收益，同時也不要求在利潤表中詳細列示其他綜合收益的各項目，只是要求在財務報表附注中對其他綜合收益的組成進行披露。這樣做有利于簡化財務報表的項目，但是也導致了其他綜合收益的披露口徑的不統(tǒng)一，不利于對財務報表的可比性。本文在研究了各國有關綜合收益報告的研究成果的基礎上，對綜合收益報告的理論基礎進行了闡述，并運用制度經濟學理論等對綜合收益的發(fā)展進行了分析，在以上研究的基礎上根據我國當前經濟發(fā)展的實際情況并結合對IASB和FASB聯合項目組于2008年10月推出的四大主要報表的改進建議，構建適合我國現實的的財務報表體系。 結合綜合收益理念對財務報告體系進行系統(tǒng)的研究,采用規(guī)范研究和定性分析相結合的方法創(chuàng)造性的對三張主要報表進行改革,打破了以往關于綜合收益的研究僅限于利潤表的局限性,增強了報表之間的勾稽關系的緊密性，同時也對財務信息的相關性有了較大的提升，具有一定的理論意義和實際意義。
[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.
【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F233

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本文編號：1992047