發(fā)布時(shí)間：2018-04-20 17:19

  本文選題：綜合收益 + 會(huì)計(jì)要素��； 參考：《華北電力大學(xué)》2014年碩士論文

【摘要】：20世紀(jì)中后期以來，世界范圍內(nèi)經(jīng)濟(jì)結(jié)構(gòu)發(fā)生重大變化，國際金融、貿(mào)易迅猛發(fā)展，衍生金融工具不斷創(chuàng)新，這就使得企業(yè)產(chǎn)生更多新的、非傳統(tǒng)的收益。同時(shí)，隨著經(jīng)濟(jì)一體化的發(fā)展，世界上不同地域和國家間的聯(lián)系更加密切，，這就進(jìn)一步要求國內(nèi)外使用相近的會(huì)計(jì)標(biāo)準(zhǔn)披露企業(yè)財(cái)務(wù)信息。但目前，我國在綜合收益列報(bào)方面與國際會(huì)計(jì)準(zhǔn)則和慣例仍存在很大差別。因此，研究出一套合理的綜合收益列報(bào)改進(jìn)思路，使其既能適應(yīng)我國基本國情，又能更好的與國際會(huì)計(jì)準(zhǔn)則相協(xié)調(diào)，具有十分重大的意義。 本文通過查閱大量文獻(xiàn)，對綜合收益國內(nèi)外研究現(xiàn)狀及綜合收益相關(guān)理論進(jìn)行了梳理。然后對我國綜合收益列報(bào)的必要性進(jìn)行了說明，闡述了我國綜合收益列報(bào)現(xiàn)狀，并從綜合收益會(huì)計(jì)要素和綜合收益報(bào)表列報(bào)兩個(gè)方面對我國綜合收益列報(bào)中所存在的缺陷進(jìn)行分析。再次，從會(huì)計(jì)要素、收益報(bào)表、財(cái)務(wù)評價(jià)指標(biāo)和保障措施四個(gè)層面提出我國綜合收益列報(bào)的改進(jìn)思路。其中，對要素進(jìn)行改進(jìn)，去掉“利潤”要素，重新界定“收入”和“費(fèi)用”要素，增加“其他綜合收益”要素，在要素改進(jìn)的指引下，對綜合收益列報(bào)具體項(xiàng)目和綜合收益報(bào)表進(jìn)行改進(jìn)，對相關(guān)業(yè)績考核評價(jià)指標(biāo)進(jìn)行改進(jìn)，并針對改進(jìn)的思路提出系列保障措施，以期保證新的綜合收益列報(bào)思路的具體實(shí)施。最后，以華北制藥股份有限公司為案例，將綜合收益報(bào)表改進(jìn)思路應(yīng)用于該公司財(cái)務(wù)報(bào)表，從而更加全面的反映企業(yè)的綜合收益信息，做到與國際會(huì)計(jì)準(zhǔn)則相協(xié)調(diào)，并為日后研究和推行新的綜合收益列報(bào)思路提供一定參考和借鑒。
[Abstract]:Since the middle and late of the 20th century, great changes have taken place in the economic structure of the world, the international finance and trade have developed rapidly, and the derivative financial instruments have been innovated constantly, which makes the enterprises produce more new and non-traditional profits. At the same time, with the development of economic integration, the relationship between different regions and countries in the world is closer, which further requires the use of similar accounting standards at home and abroad to disclose corporate financial information. However, at present, there are still great differences between China and international accounting standards and practices in the presentation of comprehensive income. Therefore, it is of great significance to develop a set of reasonable ways to improve the comprehensive income reporting, so that it can not only adapt to the basic conditions of our country, but also better coordinate with the international accounting standards. Through consulting a lot of literature, this paper combs the research status and related theories of comprehensive income at home and abroad. Then it explains the necessity of our country's comprehensive income reporting, and expounds the present situation of our country's comprehensive income reporting. This paper also analyzes the defects in China's comprehensive income reporting from two aspects: the accounting elements of comprehensive income and the presentation of comprehensive income statement. Thirdly, from the four aspects of accounting elements, income statement, financial evaluation index and safeguard measures, this paper puts forward the ideas of improving our country's comprehensive income reporting. Among them, to improve the elements, remove the element of "profit", redefine the elements of "income" and "cost", and add the element of "other comprehensive income", under the guidance of the improvement of the elements, This paper improves the concrete items of comprehensive income reporting and the comprehensive income statement, improves the related performance appraisal and evaluation indexes, and puts forward a series of safeguard measures to ensure the concrete implementation of the new comprehensive income reporting thinking. Finally, taking Huabei Pharmaceutical Co., Ltd. as an example, the paper applies the idea of improving the comprehensive income statement to the financial statement of the company, so as to reflect the comprehensive income information of the enterprise more comprehensively and coordinate with the international accounting standards. And for the future research and implementation of new comprehensive income reporting ideas to provide some reference and reference.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.72;F406.7

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