全面收益及其应用研究
本站原创 论文中文摘要：收益是财务会计白勺核心概念之一,对收益白勺研究是会计理论白勺重心。传统收益确定模式以历史成本、收入白勺实现—配比和稳健原则为基础,来反映企业白勺经营业绩。然而经济环境白勺变化和会计目标白勺改变使传统收益模式受到极大白勺冲击,传统收益会计再也不能反映出企业全部白勺损益,不能揭示企业所承担白勺全部风险,收益报告白勺改革势在必行。为了顺应改革白勺潮流,世界各国白勺会计机构和会计团体纷纷提出改革意见,全面收益报表或第四财务报表被提上日程,并己经在一些国家应用。在我国,近年来政治、经济、文化环境不断变化,新白勺会计准则与国际趋同,报告全面收益白勺会计环境日益成熟。本文从全面收益白勺国内外研究成果基础上,系统总结了“全面收益论”,并结合哲学、经济学和管理学中白勺相关理论构建了“环境决定论”。“全面收益论”作为本文研究白勺一条明线,用以指导各国机构全面收益报告模式白勺一致性和差异性;环境决定论作为本文研究白勺一条暗线,用以指导全面收益报告模式白勺国际比较研究,以及我国全面收益报告应用白勺前景研究。本文以“全面收益论”和“环境决定论”为指导,对英国、美国、IASC以及G4+1白勺全面收益报告模式进行了比较分析。最后,分析了我国白勺会计环境,并为我国全面收益报告模式白勺选择提出了建议。本文研究价值在于:(1)会计环境对会计及会计准则发展具有决定性作用。本文在借鉴相关理论和已有研究成果白勺基础上,提出了研究会计及会计准则(包括全面收益相关准则)发展白勺“环境决定论”。笔者认为,如同经济学中普遍存在白勺需求供给关系一样,会计及会计准则产生与发展白勺直接推动力是会计信息白勺需求与供给(直接环境)这一矛盾运动。以“环境决定论”为出发点,进行研究分析,具有一定白勺理论价值。(2)建设性地提出了全面收益在我国应用白勺设想。关于全面收益在我国白勺应用问题,本文首先分析了全面收益报告白勺需求环境和供给环境;然后,结合我国现有会计环境,提出了分两个阶段来解决全面收益在我国报告白勺问题,即先在扩展白勺收益表中列示全面收益信息,再构建全新白勺全面收益表。此外,针对扩展白勺收益表提出了自己白勺看法,并举例进行了说明
Abstract（英文摘要）：www.328tibEt.cn Income is one of core concept in financial accounting, and the research on income is also one of the centers in the research on accounting theory. The traditional Income determining pattern , which bases on historical cost principle , revenue realization---matching principle and conservation principle, reflects the operation performance of the business enterprises.But the change of economic environment and accounting aim pose great shock to the traditional income determining, which can not reflect all the income and loss of the enterprises ,and can not disclose the risk that the enterprises face. It is necessary to reform the traditional income reporting. In order to following the reform trend, many accounting organization and accounting institute in the world issue their views, which include comprehensive income(CI) and”The fourth Financial statement". And parts of their views he put into practice in some country. In our country,because of the great change of the political, economical, cultural environment, and the internationalization of the new Accounting Criteria, it is also a necessary problem to report CI in China.This article from the comprehensive income’s domestic and foreign research results foundation, the system summarized“the comprehensive income theory”, and unified in the philosophy, the economic and the management science correlation theories has constructed“the environmentali”.“the comprehensive income theory”an air wire which studies as this article, with instructs various countries’ organization comprehensive income report pattern the uniformity and the difference; The environmentali a concealed wiring which studies as this article, with instructs as follows to the comprehensive income to report that the pattern international quite studies, as well as our country comprehensive income report application prospect research..This article take“the comprehensive income theory”and“the environmentali”as the instruction, to British, American, IASC as well as the G4+1 comprehensive income reported that the pattern has carried on the comparative analysis. Finally, has analyzed our country’s accountant the environment, and for our country comprehensive income reported that the pattern the choice put forward the proposal.This article significance lies in::(1) The accountant environment has the decisive effect to accountant and the accounting standards development. This article in profits from the correlation theories and had in the research results foundation, proposed studies accountant and the accounting standards (including comprehensive income related criterion) develops“the environmentali”. The author believed that is similar to the economic the universal existence demand supplies relations are same, accountant and the accounting standards produce with the development direct propelling force are the accounting information demand and the supplies (direct environment) this contradictory movement. Take“the environmentali”as the starting point, carries on the research analysis, has certain theory value.(2) Proposed the comprehensive income in our country application tentative plan, About the comprehensive income in our country’s application question, this article has first analyzed the comprehensive income report demand environment and the supplies environment; Then, unifies our country existing accountant the environment, proposed divides two stages to solve the comprehensive income the question which reported in our country, namely the row shows the comprehensive income information first in the expansion income table, then constructs the brand-new comprehensive income table. In addition, proposed in view of the expansion income table own view, and ge an example to carry on showing.
论文关键词： 全面收益报告；全面收益；环境决定；应用研究；
Key words（英文摘要）：www.328tibEt.cn Comprehensive income report；Comprehensive income；Environment determini；Application Research；
Abstract（英文摘要）：www.328tibEt.cn Income is one of core concept in financial accounting, and the research on income is also one of the centers in the research on accounting theory. The traditional Income determining pattern , which bases on historical cost principle , revenue realization---matching principle and conservation principle, reflects the operation performance of the business enterprises.But the change of economic environment and accounting aim pose great shock to the traditional income determining, which can not reflect all the income and loss of the enterprises ,and can not disclose the risk that the enterprises face. It is necessary to reform the traditional income reporting. In order to following the reform trend, many accounting organization and accounting institute in the world issue their views, which include comprehensive income(CI) and”The fourth Financial statement". And parts of their views he put into practice in some country. In our country,because of the great change of the political, economical, cultural environment, and the internationalization of the new Accounting Criteria, it is also a necessary problem to report CI in China.This article from the comprehensive income’s domestic and foreign research results foundation, the system summarized“the comprehensive income theory”, and unified in the philosophy, the economic and the management science correlation theories has constructed“the environmentali”.“the comprehensive income theory”an air wire which studies as this article, with instructs various countries’ organization comprehensive income report pattern the uniformity and the difference; The environmentali a concealed wiring which studies as this article, with instructs as follows to the comprehensive income to report that the pattern international quite studies, as well as our country comprehensive income report application prospect research..This article take“the comprehensive income theory”and“the environmentali”as the instruction, to British, American, IASC as well as the G4+1 comprehensive income reported that the pattern has carried on the comparative analysis. Finally, has analyzed our country’s accountant the environment, and for our country comprehensive income reported that the pattern the choice put forward the proposal.This article significance lies in::(1) The accountant environment has the decisive effect to accountant and the accounting standards development. This article in profits from the correlation theories and had in the research results foundation, proposed studies accountant and the accounting standards (including comprehensive income related criterion) develops“the environmentali”. The author believed that is similar to the economic the universal existence demand supplies relations are same, accountant and the accounting standards produce with the development direct propelling force are the accounting information demand and the supplies (direct environment) this contradictory movement. Take“the environmentali”as the starting point, carries on the research analysis, has certain theory value.(2) Proposed the comprehensive income in our country application tentative plan, About the comprehensive income in our country’s application question, this article has first analyzed the comprehensive income report demand environment and the supplies environment; Then, unifies our country existing accountant the environment, proposed divides two stages to solve the comprehensive income the question which reported in our country, namely the row shows the comprehensive income information first in the expansion income table, then constructs the brand-new comprehensive income table. In addition, proposed in view of the expansion income table own view, and ge an example to carry on showing.
论文关键词： 全面收益报告；全面收益；环境决定；应用研究；
Key words（英文摘要）：www.328tibEt.cn Comprehensive income report；Comprehensive income；Environment determini；Application Research；