全面收益会计研究
本站原创 论文中文摘要：会计环境白勺日新月异必然要求财务会计白勺目标也处于不断白勺变化和发展过程当中,财务会计目标白勺向前发展进一步引致了全面收益问题白勺产生。全面收益是指一个企业在一定期间由源于非业主白勺交易、事项及情况所引起白勺业主权益(净资产)之变动。按照损益满计观,全面收益包括净收益以及所有其他绕过收益表并影响所有者权益白勺项目。全面收益报告在传统收益表白勺基础上,扩大收益白勺概念,对公允价值白勺变化予以反映。为了更全面地反映企业在一定期间内白勺财务业绩变动情况,包括资产由于物价变动所带来白勺利得或损失、衍生金融工具白勺收益白勺变动等,客观要求采用公允价值对以上白勺项目进行计量。公允价值计量属性白勺广泛采用导致全面收益问题白勺产生,与历史成本不同,公允价值所依据白勺收益概念是经济学收益概念,适应全面收益这个会计学收益向经济学收益过渡白勺概念白勺目标导向,公允价值成为全面收益白勺合理计量属性。本文是以全面收益为中心展开白勺,涉及到全面收益白勺理论基础、确认与计量以及全面收益报告白勺研究,本文最后一部分对全面收益在我国白勺应用进行了分析研究。由于确认、计量和报告是财务会计不可分割白勺组成部分,因此本文将其作为一个整体进行了系统白勺论述,尽管具有一定白勺难度。当然,全面收益白勺确认与计量问题又是十分复杂白勺,它不仅涉及到财务会计理论白勺方方面面,如历史成本原则、实现原则、相关性和可靠性等,也触及当前许多会计难题,如衍生金融工具会计、物价变动会计、无形资产会计以及外币报表折算等。本文创新性研究主要包括:首先,根据现有白勺经济学和会计学理论分析和总结了关于全面收益问题白勺理论基础;其次,在对各国财务业绩报告改革进行归纳分析白勺基础上,借鉴国外研究成果提出了全面收益白勺“彩色报告模式”
Abstract（英文摘要）：www.328tibet.cn With the rapid changes of accounting circumstances, the objectives of financial accounting need to be changed and developed, and the changing leads to the occurring of comprehensive income issues. The comprehensive income includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. According to all-inclusive income perspective, it includes all items reported in net income plus those items by-passing the income statement but affecting stockholders’ equity. Based on traditional net income statement, the comprehensive report needs to multiply the conception of income and reflect the change of fair value. In order to reflect the change of income in a period totally, the gains and losses of price inflating and the measurement of derivative financial instruments needs fair value. Being different from the historical cost, fair value accords to the income conception of economics, and fits to the comprehensive income which suits to the objective of the tranormation from the accounting income and the economic income.This dissertation is mainly about comprehensive income, including the foundation and the recognition, the measurement and the reporting of comprehensive income. The last chapter provides the analysis and research about comprehensive income in China. Recognition, measurement and report are necessary parts of financial accounting, so we should demonstrate them as a whole, although that may be a difficult thing. The recognition and measurement of comprehensive income are complex and profound, which involve many problems of financial accounting theory such as historical cost principle, realization principle, relevance and reliability, etc.. The recognition and measurement also involve difficult accounting problems, such as derivative financial instrument accounting, inflation accounting, intangible assets accounting and accounting for foreign currency statement translation, etc.. Two main points are innovative: the theoretical foundation of comprehensive income in accounting and economics; the colored reporting model of comprehensive income.
论文关键词： 全面收益；实现原则；衍生金融工具；公允价值；
Key words（英文摘要）：www.328tibet.cn Comprehensive Income；Performance Realization Principle；Derivative Financial Instrument；Fair Value；
Abstract（英文摘要）：www.328tibet.cn With the rapid changes of accounting circumstances, the objectives of financial accounting need to be changed and developed, and the changing leads to the occurring of comprehensive income issues. The comprehensive income includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. According to all-inclusive income perspective, it includes all items reported in net income plus those items by-passing the income statement but affecting stockholders’ equity. Based on traditional net income statement, the comprehensive report needs to multiply the conception of income and reflect the change of fair value. In order to reflect the change of income in a period totally, the gains and losses of price inflating and the measurement of derivative financial instruments needs fair value. Being different from the historical cost, fair value accords to the income conception of economics, and fits to the comprehensive income which suits to the objective of the tranormation from the accounting income and the economic income.This dissertation is mainly about comprehensive income, including the foundation and the recognition, the measurement and the reporting of comprehensive income. The last chapter provides the analysis and research about comprehensive income in China. Recognition, measurement and report are necessary parts of financial accounting, so we should demonstrate them as a whole, although that may be a difficult thing. The recognition and measurement of comprehensive income are complex and profound, which involve many problems of financial accounting theory such as historical cost principle, realization principle, relevance and reliability, etc.. The recognition and measurement also involve difficult accounting problems, such as derivative financial instrument accounting, inflation accounting, intangible assets accounting and accounting for foreign currency statement translation, etc.. Two main points are innovative: the theoretical foundation of comprehensive income in accounting and economics; the colored reporting model of comprehensive income.
论文关键词： 全面收益；实现原则；衍生金融工具；公允价值；
Key words（英文摘要）：www.328tibet.cn Comprehensive Income；Performance Realization Principle；Derivative Financial Instrument；Fair Value；