本文選題：財(cái)務(wù)報(bào)表列報(bào)　切入點(diǎn)：資產(chǎn)負(fù)債表　出處：《武漢理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：財(cái)務(wù)報(bào)告作為企業(yè)會計(jì)信息的載體，是對企業(yè)一定時(shí)期內(nèi)的經(jīng)營狀況及成果的綜合性說明，而財(cái)務(wù)報(bào)表作為財(cái)務(wù)報(bào)告的主要組成部分，其在反映企業(yè)現(xiàn)狀、向財(cái)務(wù)報(bào)告使用者傳遞有用信息、幫助各類使用者做出正確決策方面起著至關(guān)重要的作用。但現(xiàn)行的財(cái)務(wù)報(bào)表列報(bào)缺陷與不足尚存，對于不熟悉企業(yè)實(shí)際經(jīng)營狀況、財(cái)務(wù)分析能力不足的外部使用者來說，其提供的信息有用性較低（有學(xué)者研究其只能對報(bào)表使用者提供不到50%的有用信息），甚至還有可能誤導(dǎo)報(bào)表使用者做出錯(cuò)誤的決策。本文對我國財(cái)務(wù)報(bào)表列報(bào)現(xiàn)狀進(jìn)行研究，以期完善我國財(cái)務(wù)報(bào)表列報(bào)準(zhǔn)則乃至?xí)?jì)準(zhǔn)則，提高財(cái)務(wù)報(bào)表列報(bào)信息質(zhì)量，幫助財(cái)務(wù)報(bào)表列報(bào)信息使用者做出正確決策，推進(jìn)我國資本市場健康發(fā)展。 本文共五章，第一章介紹本文的研究目的及意義，梳理國內(nèi)外研究現(xiàn)狀，提出研究內(nèi)容及方法；第二章簡述會計(jì)本質(zhì)、財(cái)務(wù)報(bào)告的定義、目標(biāo)和質(zhì)量要求，重點(diǎn)分析財(cái)務(wù)報(bào)表的確認(rèn)、計(jì)量和報(bào)告理論，選擇權(quán)責(zé)發(fā)生制、歷史成本與公允價(jià)值互補(bǔ)、資產(chǎn)負(fù)債觀和損益滿計(jì)觀作為指導(dǎo)理論。另外，本章還對財(cái)務(wù)報(bào)表列報(bào)進(jìn)行受眾分析，從報(bào)表使用者的角度介紹了信息不對稱、有效市場與信息披露等經(jīng)濟(jì)學(xué)理論；第三章首先對我國財(cái)務(wù)報(bào)表列報(bào)的歷史演進(jìn)進(jìn)行簡要回顧，緊接著結(jié)合目前正在實(shí)施的《企業(yè)會計(jì)準(zhǔn)則》，歸納出三張主要財(cái)務(wù)報(bào)表的列報(bào)現(xiàn)狀。然后提出我國財(cái)務(wù)報(bào)表列報(bào)目前還存在著報(bào)表項(xiàng)目空缺、計(jì)量屬性不清、所有者權(quán)益變動(dòng)表意義不大、財(cái)務(wù)報(bào)表內(nèi)部關(guān)聯(lián)性不強(qiáng)、項(xiàng)目分解不充分等問題，并結(jié)合上市公司財(cái)務(wù)數(shù)據(jù)加以說明。最后從市場環(huán)境和國家政策兩方面分析了影響我國財(cái)務(wù)報(bào)表列報(bào)發(fā)展的因素。第四章結(jié)合前面三章的梳理與鋪墊，提出了空缺項(xiàng)目不予列示、剔除所有者權(quán)益變動(dòng)表、重構(gòu)報(bào)表項(xiàng)目列示類型和部分項(xiàng)目分解列示等改進(jìn)建議，并從理論和實(shí)踐兩方面論述了上述建議的可行性。第五章是結(jié)束章節(jié)，對全文進(jìn)行總結(jié)與展望，目前我國財(cái)務(wù)報(bào)表列報(bào)確實(shí)存在一些問題，影響了我國財(cái)務(wù)報(bào)表列報(bào)信息可用性。 本文在財(cái)務(wù)報(bào)表列報(bào)改進(jìn)問題上的最大貢獻(xiàn)，當(dāng)屬打破之前資產(chǎn)負(fù)債表和利潤表的固有列報(bào)方式，以經(jīng)營活動(dòng)、投資活動(dòng)、籌資活動(dòng)三大業(yè)務(wù)活動(dòng)類型進(jìn)行列示，使得三大報(bào)表之間可以相互鉤稽，利于決策。同時(shí)，本文也存在可能會導(dǎo)致同一企業(yè)的財(cái)務(wù)報(bào)表在不同時(shí)期沒有縱向可比性等若干不足之處。
[Abstract]:As the carrier of enterprise accounting information, the financial report is a comprehensive statement of the business situation and results in a certain period of time, while the financial statement, as the main component of the financial report, reflects the present situation of the enterprise. Transmitting useful information to users of financial reports and helping all kinds of users to make correct decisions play a vital role. However, there are still shortcomings and deficiencies in the presentation of current financial statements, so that they are not familiar with the actual business situation of the enterprise. For external users with insufficient financial analysis capacity, The information it provides is low in usefulness (some scholars have studied that it can only provide less than 50% useful information to report users, or even mislead the report users to make wrong decisions. The purpose of this paper is to perfect the financial statement reporting standard and even the accounting standard, to improve the information quality of the financial statement presentation, to help the users of the financial statement presentation information to make the correct decision, and to promote the healthy development of our country's capital market. The first chapter introduces the purpose and significance of the research, combs the current research situation at home and abroad, puts forward the research contents and methods, and the second chapter briefly describes the essence of accounting, the definition of financial report, the goal and the quality requirement. Emphasis is placed on the recognition of financial statements, measurement and reporting theory, selection of accrual basis, complementarity of historical cost and fair value, asset-liability view and profit and loss theory. This chapter also analyzes the audience of financial statement presentation, introduces the economic theories of information asymmetry, efficient market and information disclosure from the point of view of statement users. Chapter three briefly reviews the historical evolution of financial statement presentation in China. Then combined with the current implementation of the "Enterprise Accounting Standards", summed up the current situation of three main financial statements, and then proposed that there is still a statement item vacancy in our country's financial statement presentation, and the measurement properties are not clear. The change statement of owner's equity is of little significance, the internal relevance of financial statements is not strong, the items are not fully decomposed and so on. Finally, it analyzes the factors that affect the development of financial statement presentation in China from the aspects of market environment and national policy. Chapter 4th combines the combing and laying of the preceding three chapters. The improvement suggestions are put forward, such as no listing of vacant items, excluding the change of owner's equity, reconstructing the types of items listed in the report forms and decomposing some items, and so on. This paper also discusses the feasibility of the above suggestions from both theoretical and practical aspects. Chapter 5th is the end chapter, which summarizes and prospects the full text. At present, there are some problems in the presentation of financial statements in our country. It affects the usability of financial statement presentation information in our country. The greatest contribution of this paper to the improvement of the presentation of the financial statements should be to break the inherent presentation of the previous balance sheet and income statement and to list the three types of business activities, namely, business activities, investment activities and fund-raising activities. At the same time, there are some shortcomings in this paper, which may lead to the financial statements of the same enterprise in different periods without vertical comparability and so on.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F231.5

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