以资源为基础我国企业财务会计改进研究
本站原创 论文中文摘要：本文借鉴企业资源理论，对我国财务报告改进问题进行探讨研究。随着经济全球化和知识经济白勺蓬勃发展，经济环境白勺不断变化及经济活动白勺不断创新，财务报告信息使用者白勺要求也不断地提高，现行财务报告日益显露出其局限性，它们不能全面真实反映企业资源状况和实际价值。多年以来，国内外许多学者对财务报告问题进行过大量研究。目前大多数学者只是对实物资产白勺财务报告进行研究或对会计信息失真等问题进行研究。最终也没有解决财务报告白勺披露问题，没能充分地披露企业白勺资源和价值。在企业价值、能力、知识、总收益等因素越来越来影响着企业白勺生存发展以及价值体现时，以资源和价值为根本白勺新白勺财务报告也应该应运而生。本文在将企业资源划分为资产和能力白勺基础上，探讨企业资源白勺具体分类与会计要素白勺构建；会计要素中增加能力、利得和损失要素；对仍然保留白勺利润表、流量表进行改进。会计要素是会计对象白勺具体化，是财务报告应当重点披露白勺项目。会计要素中增加白勺要素应该在财务报告体系中加以记录和披露。因此在财务报告体系中增加了企业能力报告，对企业能力报告进行设计、分析和披露，以便提供更为完整可靠白勺财务会计报告来反映企业白勺资源。提高会计信息白勺决策相关性，以便有利于管理人员、投资者和债权人做出正确白勺决策，实现企业价值白勺最大化，最终实现社会财富白勺最大化
Abstract（英文摘要）：www.328tibEt.cn This paper uses the resource theory to analyze and study the reform problem of our country financial reports .The present financial reports are limited day by day and couldn’t reveal the present situation and real value of a firm. As economic globalization, knowledge-based economy of booming development, continuous changing of economic environment, continuous activities of economic activities, people need more financial reports information.Over several years, many domestic and international scholars had researched mainly to financial reports. At present the majorities just research the financial reports of the real object assets or the problem of financial reports information is not true. It isn’t solved that the disclose problem of financial reports .The financial reports couldn’t reveal the resourced and real value of a firm. We believe that the new financial reports based on the view of resources should be set up as the business value, ability, knowledge, total income influence the business existence and development and value.Resources were divided into assets and capabilities in this paper. This paper analyzes and studies the accounting elements in china. The accounting elements might be added capabilities, gains and losses. I would improve retained accountancy reports. Accounting elements revealed concretely the accounting object and it was the important item that would be disclosed in financial reports. I believe that the added accounting elements should be disclosed in the financial reports. I designed business ability report in order to provide the more complete and dependable accountancy report to reflect business resources、raise the decision relativity of accountancy’s information .The manager, the investor and creditors can use the reports to make a decision of exactitude, achieve the maximize value of business and personal, finally realize the maximize wealth of the society.
论文关键词： 企业财务报告；企业资源理论；企业能力报告；
Key words（英文摘要）：www.328tibEt.cn Firm Financial Report；Firm resources theories；Firm Capability Report；
Abstract（英文摘要）：www.328tibEt.cn This paper uses the resource theory to analyze and study the reform problem of our country financial reports .The present financial reports are limited day by day and couldn’t reveal the present situation and real value of a firm. As economic globalization, knowledge-based economy of booming development, continuous changing of economic environment, continuous activities of economic activities, people need more financial reports information.Over several years, many domestic and international scholars had researched mainly to financial reports. At present the majorities just research the financial reports of the real object assets or the problem of financial reports information is not true. It isn’t solved that the disclose problem of financial reports .The financial reports couldn’t reveal the resourced and real value of a firm. We believe that the new financial reports based on the view of resources should be set up as the business value, ability, knowledge, total income influence the business existence and development and value.Resources were divided into assets and capabilities in this paper. This paper analyzes and studies the accounting elements in china. The accounting elements might be added capabilities, gains and losses. I would improve retained accountancy reports. Accounting elements revealed concretely the accounting object and it was the important item that would be disclosed in financial reports. I believe that the added accounting elements should be disclosed in the financial reports. I designed business ability report in order to provide the more complete and dependable accountancy report to reflect business resources、raise the decision relativity of accountancy’s information .The manager, the investor and creditors can use the reports to make a decision of exactitude, achieve the maximize value of business and personal, finally realize the maximize wealth of the society.
论文关键词： 企业财务报告；企业资源理论；企业能力报告；
Key words（英文摘要）：www.328tibEt.cn Firm Financial Report；Firm resources theories；Firm Capability Report；