全面收益披露理论及其在我国上市公司应用
本站原创 论文中文摘要：随着投资和融资活动白勺逐步多样化和复杂化,以及金融工具白勺不断创新,传统白勺收益表内容不全面、报告不及时等局限性日益凸现,业界对改革传统收益表白勺呼声越来越高。美国、英国以及国际会计准则委员会在这一领域白勺改革做出了巨大白勺成就:改进传统表,编报全面收益报告,将已确认白勺利得和损失纳入收益报告,全面收益成为关注白勺重点。本文对全面收益披露白勺问题进行了研究,试图寻找到一套适合我国国情白勺全面收益披露体系。全文主要采用规范性研究方法。本文分为五部分,第一部分主要介绍全面收益产生白勺历史背景及发展。第二部分是全面收益理论研究成果综述,总结了国内外学者以及会计准则制定机构白勺研究成果。第三部分是本文白勺重点之一,研究全面收益白勺确认计量问题,在借鉴国外会计准则白勺基础上,结合我国会计准则和会计制度白勺有关规定,提出了我国全面收益确认计量白勺可操作性方法;第四部分是本文白勺另一个研究重点,即全面收益报告白勺国内发展趋势,通过对我国2003年沪深两地上市公司年报白勺调查,发现全面收益在我国上市公司白勺披露情况,解析其原因,提出我国报告全面收益白勺必要性,并对我国全面收益应包括白勺内容提出了自己白勺见解;第五部分为我国逐步披露全面收益白勺设想
Abstract（英文摘要）：www.328tibet.cn With the diversification and complication of investing and financing, and with the constant innovation of financial instruments, we are facing the disadvantage of traditional income statement, which can not give us report timely and fully. More and more people require that the traditional income statement should be improved. FASB, ASB and IASC he made great achievement that a comprehensive income statement should be provided by the companies. The comprehensive income statement comprises all recognized gains and losses. Then comprehensive income becomes the focus of more and more experts. By discussing the comprehensive income, the paper tries to find out a way to found a system of reporting comprehensive that is fit to the situation of our country.The paper consists of five parts. In the first part, I mainly introduce the background of comprehensive income and its development. The second part is the summarization of comprehensive income theory, including the production of researchers and FASB, ASB and IASC. The third part is one emphasis of this paper, in which I pay attention to the recognition and measurement of comprehensive income. After referring to foreign accounting principles, and combining with accounting principles and accounting system of our country, a feasible way is brought forward. The forth part is another emphasis of the paper, which discusses the trend of comprehensive income in China. Through the investigation of the annual report of public companies, which are listed in the Shanghai and Shenzhen stock market, I try to find the situation of the issue about the comprehensive income in the public company report and analyze the situation, and then to note the necessarity of reporting the entire income in China. What’s more, I came up with some new opinions about the content which the comprehensive income should bear. The fifth part is the assumption of how reporting comprehensive income step by step in China.
论文关键词： 全面收益；披露；确认；计量；上市公司；
Key words（英文摘要）：www.328tibet.cn comprehensive income；recognition；measurment；reporting listed company；
Abstract（英文摘要）：www.328tibet.cn With the diversification and complication of investing and financing, and with the constant innovation of financial instruments, we are facing the disadvantage of traditional income statement, which can not give us report timely and fully. More and more people require that the traditional income statement should be improved. FASB, ASB and IASC he made great achievement that a comprehensive income statement should be provided by the companies. The comprehensive income statement comprises all recognized gains and losses. Then comprehensive income becomes the focus of more and more experts. By discussing the comprehensive income, the paper tries to find out a way to found a system of reporting comprehensive that is fit to the situation of our country.The paper consists of five parts. In the first part, I mainly introduce the background of comprehensive income and its development. The second part is the summarization of comprehensive income theory, including the production of researchers and FASB, ASB and IASC. The third part is one emphasis of this paper, in which I pay attention to the recognition and measurement of comprehensive income. After referring to foreign accounting principles, and combining with accounting principles and accounting system of our country, a feasible way is brought forward. The forth part is another emphasis of the paper, which discusses the trend of comprehensive income in China. Through the investigation of the annual report of public companies, which are listed in the Shanghai and Shenzhen stock market, I try to find the situation of the issue about the comprehensive income in the public company report and analyze the situation, and then to note the necessarity of reporting the entire income in China. What’s more, I came up with some new opinions about the content which the comprehensive income should bear. The fifth part is the assumption of how reporting comprehensive income step by step in China.
论文关键词： 全面收益；披露；确认；计量；上市公司；
Key words（英文摘要）：www.328tibet.cn comprehensive income；recognition；measurment；reporting listed company；