企业财务报表改进
本站原创 论文中文摘要：财务报告是反映企业财务状况、经营成果和流量白勺文件,对于国家宏观经济调控、投资者决策和加强内部管理都有非常重要白勺作用。近年来经济环境变化对财务报表产生了巨大冲击,同时也暴露了财务报表白勺诸多弊端,企业财务报表改进问题倍受人们关注。2006年2月15日,财政部发布了《企业会计准则——财务报表列报》。该准则对散见于各项法规、会计准则和会计制度中有关财务报告列报白勺规定进行总结,并根据发展变化了白勺我国经济环境白勺要求,归纳出对企业财务报告列报白勺一般性原则要求,对财务报告白勺结构和内容进行全面系统白勺规定。《企业会计准则——财务报表列报》在哪些方面产生变化,能否达到改进目白勺,其深层次原因是什么,以及在哪些方面需要进一步完善,本文将按此为逻辑线索进行研究
Abstract（英文摘要）：www.328tibet.cn Financial statement is a document that reflects an enterprise’s financialposition, operating results and cash flow. It plays a very important role in thenational macroeconomic regulation and control, investor’s decision-makingand reinforcement in their internal management. The regulations in theformer financial statement presentation are more decentralized, they areprimarily embodied in the all kinds of provisions, accounting standards andaccounting systems. To summarize the provisions related to financialstatements reporting throughout regulations, accounting standards andaccounting systems, so as to adapt to China’s economic development needs,the Ministry of Finance promulgated the "enterprise accounting principles --financial statement presentation" on February 15, 2006. This principlesummed up the general principles on the enterprise’s financial statementsreporting, carried out the comprehensive and systemic provisions to thestructure and content of the financial statements, and ensured that theaccounting information which provides for firms is true and integral. In theanalysis of the main change of the "enterprise accounting principles --financial statement presentation", this paper discussed the financial formsimprovements of China’s enterprises.The clue of this paper is the "enterprise accounting principles --financial statement presentation" issued by the Ministry of Finance. It usedthe normative research methods, and carried out the discussion for someimportant changes in the new principles and some areas to be furtherimproved. Through the combination of financial forms improvement theoriesin our enterprises and the current conditions, we can reveal the deep-seatedcauses of the changes of new principles and the influences of future business’financial forms. Finally, we made specific recommendations to the documentfor further improvement.Firstly, it reviewed the related literatures of the improvements forfinancial forms among all the domestic and foreign enterprises. The foreignliteratures mostly were "law matters" theory, "color statement" theory and the"simplified financial reporting" theory. The national literatures were dividedinto local improvement theory, the theory of basic improvements, thecontradictions analysis theory and the theory of environmental analysis. Onthe basis of summarizing relevant literatures, from the new perspective of"enterprise accounting principles --financial statement presentation", thisarticle discussed the problems of enterprise’s improvement or financial forms,and then made their own recommendations.Secondly, the paper introduced its basic framework, including thecontent and structure of basic goals, basic requirements and the basic balancesheet and a profit statement. It highlighted the important changes. And thebasic goal highlighted mandated responsibility outlook, it was decided by ourcurrent situation of capital market and the stock option structure of our listedcompanies. In the basic structure of the balance sheet, we he addedinvestment real estate, biological assets and deferred income tax assets in theasset category. We added the deferred income tax liabilities in the liabilitiescategory and the rights of owners. In the profit statement basic structure, wesimplified its separate projects, reported operating revenues and operatingcosts directly and no longer distinguish between main operating income andother operating income, operating costs and other operating cost;Then wemade all the taxes credited in the sales tax that should be credited in the mainoperating business taxes and additional, other operating expenses andmanagement costs, etc;and added three projects that are the change gains ofthe fair value, the losses of assets and depreciation and the non-current assetsdisposition and loss.Next, it had theoretical analysis to the significant changes in "enterpriseaccounting principles --financial statement presentation", tried to find out thedeep-seated causes. The principle emphasized that the objective of thepreparation of financial forms should be considered relevant informationbased on maintaining the reliability of financial forms. For the purpose ofstandardizing new economic business and meeting with internationalaccounting principle, the item of the balance sheet presentation increasedinvestment in real estate projects, biological assets, deferred income taxassets and liabilities. The follow-up measurement of real estate investmentand biological assets allowed the measurement model of fair value undercertain conditions, which reflected it was consistent with the internationalaccounting principles. The measurement of deferred income tax assets andliabilities used the balance sheet debt law, it has relation and differencebetween our previous profit and loss sheet debt. Using the new method canprovide more useful accounting information for decision-making andfacilitate to integrate with the international economy. In the profit statement,because of the current business diversification, it was difficult to distinguishbetween main operational and other business, we directly reported revenuesand operating costs and no longer distinguish between main operating incomeand other operating income, main operating costs and other operating cost;Then we credited these taxes that shall be originally credited in mainoperational business taxes and additional charge, other operating expensesand management costs to business taxes. These changes simplified the profitstatement. To enhance the transparency of financial forms information, toimprove the quality of financial forms information, the presentation itemsincreased the profit and loss of changes in the fair value, the loss of assetsdepreciation and the profit and loss of non-current assets disposition. In thepast Provisions, these items shall be credited in the income and expenses ofbusiness together with management costs.Through the analysis above, finally the paper explored the areas that theprinciple needed further improvement, it put forward the correspondingrecommendations for the future of our enterprise’s financial statement. Themajor factors that need to further improve are as follows: First, we canestablish standards by the two aspects of amount and nature of in detail to"importance". Second, using fair value measurement to biological assetslacks of standardized related models. It mainly contains: whether thebiological assets used fair value measurement model is credited depreciationand devaluation preparation, the recognition of profits and losses brought bythe change in the fair value at the end, and cost models, the mutualconversion between the measurement models of fair value, etc. Third, theassets and liabilities of deferred income tax lacked feasibility. The concreteproposal was to delay and increase conversion regulations to the companiesin the market. That is how to tranorm the items of deferred income taxcalculated form former deferred law and liability law to the assets orliabilities of deferred income tax under the balance sheet. Fourth, the separateitems on the profit statement are no longer distinguished between the mainoperational and other business. I suggest it should be disclosed in detail forenterprise’s operational and other business in note, or provide operationalbusiness and other information in the form of vice table. Future improvementproposals in the financial forms for enterprises: choose a comprehensiveincome statement;pay attention to disclose the characteristics and risks ofvarious financing modes outside the forms;disclose the enterprise’saccounting information for price changes in the supplementary information inthe financial statement forms;disclose the main features and significantuncertainties in entrepreneurial activities;he some appropriate andvoluntary disclosure of a certain prearrangements, forward-lookingaccounting information and the management intent;make the intangibleassets integrated into the accounting system, disclosed in the financialstatement;disclose the accounting information of the implement ofcorporate social responsibility. In addition, to the issue of “cost-benefit” thatis created by the improvements in financial statement, at the same time of theapplication of the results of enterprise’s other departments to improve therelevance of the information disclosure, through the adopting of cooperationbetween accounting personnel and other departments, and supplynon-financial information by other departments, I believed the financialstatement’s cost did not he an enormous amount of changes.
论文关键词： 财务报表改进；会计准则；
Abstract（英文摘要）：www.328tibet.cn Financial statement is a document that reflects an enterprise’s financialposition, operating results and cash flow. It plays a very important role in thenational macroeconomic regulation and control, investor’s decision-makingand reinforcement in their internal management. The regulations in theformer financial statement presentation are more decentralized, they areprimarily embodied in the all kinds of provisions, accounting standards andaccounting systems. To summarize the provisions related to financialstatements reporting throughout regulations, accounting standards andaccounting systems, so as to adapt to China’s economic development needs,the Ministry of Finance promulgated the "enterprise accounting principles --financial statement presentation" on February 15, 2006. This principlesummed up the general principles on the enterprise’s financial statementsreporting, carried out the comprehensive and systemic provisions to thestructure and content of the financial statements, and ensured that theaccounting information which provides for firms is true and integral. In theanalysis of the main change of the "enterprise accounting principles --financial statement presentation", this paper discussed the financial formsimprovements of China’s enterprises.The clue of this paper is the "enterprise accounting principles --financial statement presentation" issued by the Ministry of Finance. It usedthe normative research methods, and carried out the discussion for someimportant changes in the new principles and some areas to be furtherimproved. Through the combination of financial forms improvement theoriesin our enterprises and the current conditions, we can reveal the deep-seatedcauses of the changes of new principles and the influences of future business’financial forms. Finally, we made specific recommendations to the documentfor further improvement.Firstly, it reviewed the related literatures of the improvements forfinancial forms among all the domestic and foreign enterprises. The foreignliteratures mostly were "law matters" theory, "color statement" theory and the"simplified financial reporting" theory. The national literatures were dividedinto local improvement theory, the theory of basic improvements, thecontradictions analysis theory and the theory of environmental analysis. Onthe basis of summarizing relevant literatures, from the new perspective of"enterprise accounting principles --financial statement presentation", thisarticle discussed the problems of enterprise’s improvement or financial forms,and then made their own recommendations.Secondly, the paper introduced its basic framework, including thecontent and structure of basic goals, basic requirements and the basic balancesheet and a profit statement. It highlighted the important changes. And thebasic goal highlighted mandated responsibility outlook, it was decided by ourcurrent situation of capital market and the stock option structure of our listedcompanies. In the basic structure of the balance sheet, we he addedinvestment real estate, biological assets and deferred income tax assets in theasset category. We added the deferred income tax liabilities in the liabilitiescategory and the rights of owners. In the profit statement basic structure, wesimplified its separate projects, reported operating revenues and operatingcosts directly and no longer distinguish between main operating income andother operating income, operating costs and other operating cost;Then wemade all the taxes credited in the sales tax that should be credited in the mainoperating business taxes and additional, other operating expenses andmanagement costs, etc;and added three projects that are the change gains ofthe fair value, the losses of assets and depreciation and the non-current assetsdisposition and loss.Next, it had theoretical analysis to the significant changes in "enterpriseaccounting principles --financial statement presentation", tried to find out thedeep-seated causes. The principle emphasized that the objective of thepreparation of financial forms should be considered relevant informationbased on maintaining the reliability of financial forms. For the purpose ofstandardizing new economic business and meeting with internationalaccounting principle, the item of the balance sheet presentation increasedinvestment in real estate projects, biological assets, deferred income taxassets and liabilities. The follow-up measurement of real estate investmentand biological assets allowed the measurement model of fair value undercertain conditions, which reflected it was consistent with the internationalaccounting principles. The measurement of deferred income tax assets andliabilities used the balance sheet debt law, it has relation and differencebetween our previous profit and loss sheet debt. Using the new method canprovide more useful accounting information for decision-making andfacilitate to integrate with the international economy. In the profit statement,because of the current business diversification, it was difficult to distinguishbetween main operational and other business, we directly reported revenuesand operating costs and no longer distinguish between main operating incomeand other operating income, main operating costs and other operating cost;Then we credited these taxes that shall be originally credited in mainoperational business taxes and additional charge, other operating expensesand management costs to business taxes. These changes simplified the profitstatement. To enhance the transparency of financial forms information, toimprove the quality of financial forms information, the presentation itemsincreased the profit and loss of changes in the fair value, the loss of assetsdepreciation and the profit and loss of non-current assets disposition. In thepast Provisions, these items shall be credited in the income and expenses ofbusiness together with management costs.Through the analysis above, finally the paper explored the areas that theprinciple needed further improvement, it put forward the correspondingrecommendations for the future of our enterprise’s financial statement. Themajor factors that need to further improve are as follows: First, we canestablish standards by the two aspects of amount and nature of in detail to"importance". Second, using fair value measurement to biological assetslacks of standardized related models. It mainly contains: whether thebiological assets used fair value measurement model is credited depreciationand devaluation preparation, the recognition of profits and losses brought bythe change in the fair value at the end, and cost models, the mutualconversion between the measurement models of fair value, etc. Third, theassets and liabilities of deferred income tax lacked feasibility. The concreteproposal was to delay and increase conversion regulations to the companiesin the market. That is how to tranorm the items of deferred income taxcalculated form former deferred law and liability law to the assets orliabilities of deferred income tax under the balance sheet. Fourth, the separateitems on the profit statement are no longer distinguished between the mainoperational and other business. I suggest it should be disclosed in detail forenterprise’s operational and other business in note, or provide operationalbusiness and other information in the form of vice table. Future improvementproposals in the financial forms for enterprises: choose a comprehensiveincome statement;pay attention to disclose the characteristics and risks ofvarious financing modes outside the forms;disclose the enterprise’saccounting information for price changes in the supplementary information inthe financial statement forms;disclose the main features and significantuncertainties in entrepreneurial activities;he some appropriate andvoluntary disclosure of a certain prearrangements, forward-lookingaccounting information and the management intent;make the intangibleassets integrated into the accounting system, disclosed in the financialstatement;disclose the accounting information of the implement ofcorporate social responsibility. In addition, to the issue of “cost-benefit” thatis created by the improvements in financial statement, at the same time of theapplication of the results of enterprise’s other departments to improve therelevance of the information disclosure, through the adopting of cooperationbetween accounting personnel and other departments, and supplynon-financial information by other departments, I believed the financialstatement’s cost did not he an enormous amount of changes.
论文关键词： 财务报表改进；会计准则；