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业绩呈报是企业会计的重心,也是社会关注的焦点。全面、公允地报告和披露企业真实的业绩水平和获利能力,有助于维护社会经济的稳定秩序和健康发展。而传统收益表作为企业业绩的综合反映工具在这方面已经暴露出很大的局限性,并受到广泛的质疑和批评。经过国际社会的不懈努力,一种新型的业绩报告模式即全面收益表(Statement ofComprehensive income)走入会计的视野,其革命性的演进必然引起人们的重大关注。本文指出,全面收益导致会计观念和会计原则重大的带有实质性的突破,一方面“受托责任观”转向“决策有用观”,“收入/费用观”转向“资产/负债观”,另一方面,全面收益观还形成对传统会计原则的挑战和拓展。从英美国家及国际会计的改革进程来看,全面收益表取代利润表而成为业绩呈报的主要表式已经成为趋势,但无论就其形式、内容还是方法而言,目前还存有很大争议,持续改进的努力一直在进行当中。如何确立全面收益表的地位、怎样扩大全面收益表的普遍适用性以及怎样确定我国业绩呈报改革的进路等都是值得进一步探讨的问题。
Performance reporting is the focus of corporate accounting, but also the focus of attention of society. To report and disclose the true business performance and profitability of enterprises in a comprehensive and fair manner will help maintain the stable social order and healthy development. The traditional income statement as a comprehensive reflection of business performance tools in this area has exposed a lot of limitations, and has been widely questioned and criticized. Through the unremitting efforts of the international community, a new performance reporting model, Statement of Comprehensive Income, has entered the field of accounting. Its revolutionary evolution will inevitably attract people’s attention. This paper points out that the overall benefits lead to significant breakthroughs in accounting concepts and accounting principles. On the one hand, the concept of “fiduciary responsibility” has shifted to “useful concept of decision-making” and “income / expense concept” has shifted to “asset / liability concept” Aspects, the concept of total earnings also formed the traditional accounting principles of the challenges and expansion. From the perspective of the reform process in the countries of the United States and the United States and international accounting, it has become a trend that the comprehensive income statement has become the main form of performance reporting instead of the income statement. However, there is still much controversy in terms of its form, content and method. Continued improvement efforts have been going on. How to establish the status of a comprehensive income statement, how to expand the universal applicability of the comprehensive income statement, and how to determine the road to reform in China’s corporate performance reporting are all issues worth exploring further.