改进收益呈报研究
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摘要
随着时代的进步，经济的发展，会计环境发生了巨大变化，会计正面临着前所未有的挑战。衍生金融工具的出现和广泛应用，和越来越多的已确认但未实现的企业业绩绕过损益表而列示在资产负债表中的现象，使得传统损益表提供的会计主体的财务状况和经营业绩信息已不能满足信息使用者的要求。传统损益表的历史成本计量属性、实现—配比原则、谨慎性原则等方面已暴露出明显的不足，由此，世界各国的会计准则制定机构纷纷提出改进财务业绩报告的建议，改革收益表呈报模式已成为大势所趋。
就目前一些国家准则制定机构和国际会计准则委员会已经采取的行动看，对传统业绩报告的改革，虽然各自经历了不同的过程，但都趋向于扩充传统收益的概念，增加一张“第四财务报表”(即“全面收益表”)来全面反映企业的财务业绩。鉴于收益呈报模式改革的大趋势，我国也在积极探索适合我国经济发展情况的收益呈报模式，写作本文希望能通过细致的分析全面收益呈报在国外的发展应用情况，进而结合我国目前的经济发展水平探讨在我国推行全面收益呈报的前景及存在的问题，力求对改革我国的收益呈报模式有所裨益。
本文共分为四个部分。第一部分收益呈报概述主要介绍了收益呈报的历史演进，希望从其发展历程中寻求改革传统收益呈报的途径。另外，还阐述了收益呈报的重要性，指出改革传统收益呈报模式具有重大意义。第二部分从五个方面较为细致的分析了传统收益呈报存在的问题，进而为改革收益呈报模式指明了方向。第三部分详细介绍了全面收益呈报在国外的发展、应用情况。具体来说，在这一部分中叙述了全面收益表的产生，全面收益的构成和全面收益表的报告方式，同时还对会计收益、经济收益和全面收益进行了详细比较。第四部分首先分析了目前我国推行全面收益呈报存在的问题，然后阐明了在我国推行全面收益呈报的重要意义，在此基础上针对存在的问题提出在我国推行全面收益呈报的几点建议。
With the development of times and economics, accounting environment has changed much and accounting is facing unprecedented challenges. When derivative finance instruments appears and widely implied, more and more items recognized but not realized list on balance sheet but not income statement, so information about an entity's financial position and operational performance offered by traditional income statement can't satisfy users' needs. Historical cost principle, realized-matching principle and conservative principle in traditional income statement have showed their disadvantages; therefore, many accounting standards commitments of different countries brought advices to improve financial performance report. This reform has been the tide.
Regarding as actions taken by many countries' accounting standard establishing association and IASC, the reform about traditional performance statement focus on extend the definition of traditional income and adding an new statement (4th financial statement)-Comprehensive income statement, to reflect an entity's real financial performance. On this condition, China should actively exposure income reporting model which agree with our own economic development circumstance. So intent of this thesis is to analyze the possibility of implying comprehensive income statement, thereby try to discuss about how to implement comprehensive income statement now.
This thesis is divided into four parts. The first part introduced historical process about income reporting and the significance of income reporting. The second part minutely analyzed the problem of traditional income statement from five aspects, hi order to infer the reform way. The third part introduced the development and implement of comprehensive income statement abroad hi detail, synchronously compared the difference among accounting income, economic income and comprehensive income. The last part mostly clarified the important sense about implementing comprehensive income statement in China and gave some advice about how to push the reform into reality.
就目前一些国家准则制定机构和国际会计准则委员会已经采取的行动看，对传统业绩报告的改革，虽然各自经历了不同的过程，但都趋向于扩充传统收益的概念，增加一张“第四财务报表”(即“全面收益表”)来全面反映企业的财务业绩。鉴于收益呈报模式改革的大趋势，我国也在积极探索适合我国经济发展情况的收益呈报模式，写作本文希望能通过细致的分析全面收益呈报在国外的发展应用情况，进而结合我国目前的经济发展水平探讨在我国推行全面收益呈报的前景及存在的问题，力求对改革我国的收益呈报模式有所裨益。
本文共分为四个部分。第一部分收益呈报概述主要介绍了收益呈报的历史演进，希望从其发展历程中寻求改革传统收益呈报的途径。另外，还阐述了收益呈报的重要性，指出改革传统收益呈报模式具有重大意义。第二部分从五个方面较为细致的分析了传统收益呈报存在的问题，进而为改革收益呈报模式指明了方向。第三部分详细介绍了全面收益呈报在国外的发展、应用情况。具体来说，在这一部分中叙述了全面收益表的产生，全面收益的构成和全面收益表的报告方式，同时还对会计收益、经济收益和全面收益进行了详细比较。第四部分首先分析了目前我国推行全面收益呈报存在的问题，然后阐明了在我国推行全面收益呈报的重要意义，在此基础上针对存在的问题提出在我国推行全面收益呈报的几点建议。
With the development of times and economics, accounting environment has changed much and accounting is facing unprecedented challenges. When derivative finance instruments appears and widely implied, more and more items recognized but not realized list on balance sheet but not income statement, so information about an entity's financial position and operational performance offered by traditional income statement can't satisfy users' needs. Historical cost principle, realized-matching principle and conservative principle in traditional income statement have showed their disadvantages; therefore, many accounting standards commitments of different countries brought advices to improve financial performance report. This reform has been the tide.
Regarding as actions taken by many countries' accounting standard establishing association and IASC, the reform about traditional performance statement focus on extend the definition of traditional income and adding an new statement (4th financial statement)-Comprehensive income statement, to reflect an entity's real financial performance. On this condition, China should actively exposure income reporting model which agree with our own economic development circumstance. So intent of this thesis is to analyze the possibility of implying comprehensive income statement, thereby try to discuss about how to implement comprehensive income statement now.
This thesis is divided into four parts. The first part introduced historical process about income reporting and the significance of income reporting. The second part minutely analyzed the problem of traditional income statement from five aspects, hi order to infer the reform way. The third part introduced the development and implement of comprehensive income statement abroad hi detail, synchronously compared the difference among accounting income, economic income and comprehensive income. The last part mostly clarified the important sense about implementing comprehensive income statement in China and gave some advice about how to push the reform into reality.
引文
1．威廉·比弗．1999．财务呈报会计革命．第3版．大连：东北财经大学出版社
2．程春晖．2000．全面收益会计研究．第1版．大连：东北财经大学出版社
3．王松年等．2001．国际会计前沿．第1版．上海：上海财经大学出版社
4．葛家澍、陈少华．2002．改进企业财务报告问题研究．第1版．北京：中国财政经济出版社
5．杜兴强，章永奎．2003．WTO与中国会计的国际化．第1版．厦门：厦门大学出版社
6．徐哗．1998．美国综合收益披露介绍．会计研究．1
7．葛家澍．1999．“损益表(收益表)的扩展——关于第四财务报表”．上海会计．1
8．葛家澍．1999．迎接21世纪密切关注国内外财务会计的新动向．会计研究．1
9．裘宗舜．2000．新世纪的挑战——会计全球化趋势．特区财会．2
10．葛家澍、程春晖．2000．论财务业绩报告的改进．会计之友．10
11．龚凯颂．2001．论现行财务报表的改进．2
12．林勇峰、程春晖．2001．多一个角度看公司．上海证券报．8
13．程春晖．2001．从新修订的会计准则看全面收益表的应用．证券市场导报．9
14．王松年、顾兆峰．2002．论改进财务业绩报告．财会通讯．1
15．段小燕、彭亚玲．2002．第四财务报表——全面收益表．辽宁财税．2
16．曹玉清、陆黎峰．2002．谈全面收益表的编制．北方经贸．5
17．李卫玲．2003．冯淑萍：中国接轨国际会计准则需长时间．财务与会计．1
18．冯淑萍．2003．关于我国当前环境下的会计国际化问题．会计研究．2
19．石晶．2003．略谈全面收益表在我国的应用．财会月刊．3
20. Dennis R. Beresford, I. Todd Johnson and Cheri I. Reither, "Is a Second Income Statement Needed", Apr.1996.
21. Foster and Natalie L. Hall: "Reporting Comprehensive Income", Oct.1996.
22. Gary J. Brauchle and Cheri L. Reither: "SFAS No.130 Reporting Comprehensive Income", Oct. 1997.
23. Barth, M. E., "Fair Value Accounting: Evidence From Investment Securities and the Market Valuation of Banks", The Accounting Review 69(1994).
24. Smith, Parmela A. and Cheri L. Reither, "Comprehensive Income and the Effect of Reporting It", Financial Analysts Journal(November 1996).
2．程春晖．2000．全面收益会计研究．第1版．大连：东北财经大学出版社
3．王松年等．2001．国际会计前沿．第1版．上海：上海财经大学出版社
4．葛家澍、陈少华．2002．改进企业财务报告问题研究．第1版．北京：中国财政经济出版社
5．杜兴强，章永奎．2003．WTO与中国会计的国际化．第1版．厦门：厦门大学出版社
6．徐哗．1998．美国综合收益披露介绍．会计研究．1
7．葛家澍．1999．“损益表(收益表)的扩展——关于第四财务报表”．上海会计．1
8．葛家澍．1999．迎接21世纪密切关注国内外财务会计的新动向．会计研究．1
9．裘宗舜．2000．新世纪的挑战——会计全球化趋势．特区财会．2
10．葛家澍、程春晖．2000．论财务业绩报告的改进．会计之友．10
11．龚凯颂．2001．论现行财务报表的改进．2
12．林勇峰、程春晖．2001．多一个角度看公司．上海证券报．8
13．程春晖．2001．从新修订的会计准则看全面收益表的应用．证券市场导报．9
14．王松年、顾兆峰．2002．论改进财务业绩报告．财会通讯．1
15．段小燕、彭亚玲．2002．第四财务报表——全面收益表．辽宁财税．2
16．曹玉清、陆黎峰．2002．谈全面收益表的编制．北方经贸．5
17．李卫玲．2003．冯淑萍：中国接轨国际会计准则需长时间．财务与会计．1
18．冯淑萍．2003．关于我国当前环境下的会计国际化问题．会计研究．2
19．石晶．2003．略谈全面收益表在我国的应用．财会月刊．3
20. Dennis R. Beresford, I. Todd Johnson and Cheri I. Reither, "Is a Second Income Statement Needed", Apr.1996.
21. Foster and Natalie L. Hall: "Reporting Comprehensive Income", Oct.1996.
22. Gary J. Brauchle and Cheri L. Reither: "SFAS No.130 Reporting Comprehensive Income", Oct. 1997.
23. Barth, M. E., "Fair Value Accounting: Evidence From Investment Securities and the Market Valuation of Banks", The Accounting Review 69(1994).
24. Smith, Parmela A. and Cheri L. Reither, "Comprehensive Income and the Effect of Reporting It", Financial Analysts Journal(November 1996).