摘要
随着会计环境的变化,传统利润表已经不能很好地满足信息使用者进行经济决策的需要,即利润表自身的信息含量正在下降。因此,国际各国纷纷研究对传统利润表的改进措施。美国、英国以及国际会计准则委员会在这一领域的改革做出了巨大的成就,改进传统利润表,编报全面收益报告,力求给信息使用者提供更全面的信息。我国的新会计准则虽然体现了全面收益的思想,但并没有建立全面收益报告。面对会计信息使用者的多元化、现行利润表的局限性和与国际接轨的需要,本文以国际各国对收益报告的改进为基础,对我国全面收益报告的问题进行了研究,试图为改进我国现行利润表,建立一套适合我国国情的全面收益报告作一些有益的探讨。
本文分为三部分。第一部分主要介绍全面收益报告的产生和发展,并提出我国报告全面收益的必要性。第二部分重点介绍了全面收益报告的基本理论及未来我国构建全面收益报告的内容和模式选择。该部分指出全面收益的内涵,全面收益报告的理论基础,并在借鉴英国、美国、G4+1(IASC和加拿大、英国、美国、澳大利亚等国会计准则制定机构的联合组织)和国际会计准则委员会的全面收益报告内容的基础上,结合我国会计准则和会计制度的有关规定,对我国构建全面收益报告包括的内容及报告模式的选择提出了个人的意见和建议。第三部分提出我国在构建全面收益报告的过程中应注意的问题。我国在建立全面收益报告的过程中,由于对全面收益报告的概念还没有明确,所以在建立的过程中首先应该明确全面收益的概念,然后制订相应的会计准则,为全面收益报告的编制提供依据。由于全面收益报告以公允价值为计量基础,它涉及了更多的主观估计和判断因素,一方面加大了报告的编制难度,另一方面也给利润操纵留下了空间,所以还应该提高会计人员的专业水平和道德水准。
With the development and alternation of accounting, traditional income statement, as a reference to make economic resolution, is far from meeting the present actual demand because of its decreasing amount of information. Therefore lots of effort world wide has been devoted to working out the measures to improve income statement. For example, the U.S.A. and the U.K. ,especially the International Accounting Standard Committee (IASC) have contributed greatly to the reformation in this field so as to innovate the traditional income statement and polish the comprehensive income report in hope of providing the users much more reliable information. The accounting standard in China, though manifesting the ideology of comprehensive income, has not reinforced the established the comprehensive income report. Bearing the diversity of the users using the accounting information, the limitation of present income statement and the priority of complying the domestic practice with the international standard in mind, this paper has conducted a thorough investigation of and an enlightening discussion on the existed improvement on income report both home and abroad in order to shed a little light on inviting more advisable suggestions for the perfection of Chinese comprehensive income report.
This paper falls into three chapters all together. In the first chapter, this paper revolves around the origin and development of general income report and put forward the necessity of publicizing the comprehensive income in China. Then the second chapter emphasizes the rudimental theory of comprehensive income report and clarifies the content and the mode of establishing the comprehensive income report in the future China. More exactly, in this chapter this paper figures out the connotation of comprehensive income, in addition to the theoretical foundation of it; consolidated with both the standards applied in the U.S., the U.K. and G4+1 (IASC and the united accounting standard association including Canada, the U.S., the U.K. and Australia) and the standards practiced in China, this chapter also puts forward the author’s personal suggestions focusing on the content and mode of general income report in China. The third chapter tries to draw attention on the problems worthy of preliminary effort in constructing comprehensive income report in China which refers to the fact that in the process of establishing comprehensive income report in China, due to lack of definite concept of comprehensive income report it is the first thing to define the term in the beginning and then to compile the accounting standards for the sake of supplying evidence in pinning down the comprehensive income report. Last but not the least since comprehensive income is based on the public recognized value and many subjective judgments and estimation are involved accordingly, which makes the establishment of the comprehensive income report more difficult on the one hand and leave room for taking advantage of the inevitable defects, the improvement of the accountant’s professional skill and their career ethics is of significant demand.
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