本文選題：財(cái)務(wù)報(bào)表列報(bào) + 財(cái)務(wù)分析�。� 參考：《東北林業(yè)大學(xué)》2013年碩士論文

【摘要】：隨著2007年金融危機(jī)的爆發(fā),財(cái)務(wù)報(bào)表存在的一系列問(wèn)題突顯,財(cái)務(wù)報(bào)表列報(bào)的改進(jìn)工作受到會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)的重視。2010年國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)(IASB)和美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)(FASB)共同發(fā)布了《財(cái)務(wù)報(bào)表列報(bào)征求意見(jiàn)稿員工草案》。該草案中提出了改進(jìn)財(cái)務(wù)報(bào)表的相關(guān)建議,闡述了財(cái)務(wù)報(bào)表列報(bào)的目標(biāo)、核心原則和分類列報(bào)的格式,建議將財(cái)務(wù)報(bào)表按照經(jīng)營(yíng)部分、籌資部分進(jìn)行重新分類列示,將所得稅部分單獨(dú)列示并在原有財(cái)務(wù)報(bào)表基礎(chǔ)上增加了終止經(jīng)營(yíng)部分的列報(bào)。我國(guó)會(huì)計(jì)準(zhǔn)則正在逐步實(shí)現(xiàn)國(guó)際趨同,在面對(duì)國(guó)際財(cái)務(wù)報(bào)表列報(bào)可能發(fā)生改變的情況下,我國(guó)現(xiàn)有財(cái)務(wù)報(bào)表是否能適應(yīng)新的改進(jìn)報(bào)表：如果改進(jìn)財(cái)務(wù)報(bào)表,能夠給報(bào)表使用者的提供多少更為實(shí)用的會(huì)計(jì)信息；改進(jìn)財(cái)務(wù)報(bào)表需要付出的成本有多少,這些問(wèn)題都需要進(jìn)一步地探討。 本文對(duì)我國(guó)現(xiàn)行財(cái)務(wù)報(bào)表與《財(cái)務(wù)報(bào)表列報(bào)征求意見(jiàn)稿員工草案》中建議的財(cái)務(wù)報(bào)表進(jìn)行了分別列示、說(shuō)明和對(duì)比,認(rèn)為改進(jìn)的財(cái)務(wù)報(bào)表的確能夠提供一些重要的目前報(bào)表中沒(méi)有反映的信息。對(duì)上市公司“哈藥股份”的資產(chǎn)負(fù)債表和利潤(rùn)表進(jìn)行了重新編制,并分析了編制過(guò)程中遇到的困難和需要解決的問(wèn)題,發(fā)現(xiàn)現(xiàn)行的財(cái)務(wù)報(bào)表有些科目的設(shè)置需要分解后才可列報(bào)于改進(jìn)的財(cái)務(wù)報(bào)表之中。在改編的財(cái)務(wù)狀況表和綜合收益表基礎(chǔ)之上,對(duì)“哈藥股份”的資本和資產(chǎn)結(jié)構(gòu)、償債能力進(jìn)行分析,又將杜邦分析的部分指標(biāo)進(jìn)行改進(jìn),對(duì)改進(jìn)的財(cái)務(wù)報(bào)表進(jìn)行獲利能力分析。經(jīng)過(guò)分析得出,改進(jìn)的財(cái)務(wù)報(bào)表能夠提供一些用于某方面用途的資產(chǎn)信息,也能夠增加一些更為具體的財(cái)務(wù)指標(biāo),這些指標(biāo)能夠幫助企業(yè)經(jīng)營(yíng)者做出管理方面的決策,但對(duì)外部使用者而言這些指標(biāo)的可利用性并不高,并不足以改變投資者或債權(quán)人的決策。若要實(shí)施改進(jìn)的財(cái)務(wù)報(bào)告,無(wú)論是政府還是企業(yè)、財(cái)務(wù)人員,甚至報(bào)表使用者,都需要為之付出相應(yīng)的成本。經(jīng)本文分析認(rèn)為,當(dāng)前修改會(huì)計(jì)準(zhǔn)則,將分類列報(bào)的財(cái)務(wù)報(bào)表推行,將會(huì)付出極大的成本。 我國(guó)在面對(duì)財(cái)務(wù)報(bào)表列報(bào)變革時(shí)應(yīng)當(dāng)積極參與但不可盲目推行。一方面要密切關(guān)注國(guó)際會(huì)計(jì)準(zhǔn)則變化動(dòng)向；另一方面需結(jié)合我國(guó)實(shí)際情況,謹(jǐn)慎地進(jìn)行漸進(jìn)式地改進(jìn)。
[Abstract]:With the outbreak of the financial crisis in 2007, a series of problems in financial statements have been highlighted. The improvement in the presentation of financial statements has attracted the attention of the accounting standard-setters. In 2010, IASB and FASB jointly issued the draft staff draft for an opinion on the presentation of financial statements, issued jointly by the International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB). The draft contains proposals to improve the financial statements, sets out the objectives, core principles and presentation format of the presentation of the financial statements, and recommends that the financial statements be reclassified according to the operating and financing components, The income tax portion is presented separately and the discontinuation portion is added to the original financial statements. China's accounting standards are gradually achieving international convergence. In the face of possible changes in the presentation of international financial statements, can our existing financial statements adapt to the new improved statements: if the financial statements are improved, How much more practical accounting information can be provided to the users of financial statements, and how much cost should be paid to improve financial statements, these problems need to be further explored. This paper presents, explains and compares the financial statements proposed in the current financial statements and the staff draft of the "draft of soliciting an opinion on the presentation of financial statements". It is believed that the improved financial statements do provide some important information that is not reflected in the current statements. This paper recompiles the balance sheet and profit statement of the listed company "Harbin Pharmaceutical shares", and analyzes the difficulties encountered and the problems that need to be solved in the process of compiling the balance sheet and profit statement of the listed company. It was found that some items in the current financial statements need to be disassembled before they can be reported in the improved financial statements. On the basis of the adapted statement of financial situation and the comprehensive income statement, the paper analyzes the capital, asset structure and solvency of "Kazakh medicine shares", and improves some of the indicators of DuPont's analysis. Analyze profitability of improved financial statements. The analysis shows that the improved financial statements can provide some information on assets used for a certain purpose, as well as some more specific financial indicators, which can help business operators to make management decisions. But for external users, the availability of these indicators is not high enough to change the decisions of investors or creditors. To implement the improved financial report, the government, the enterprise, the financial personnel, and even the report user need to pay the corresponding cost for it. According to the analysis of this paper, the current modification of accounting standards and the implementation of classified and reported financial statements will cost a great deal of money. Our country should take an active part in the change of financial statement presentation but not blindly implement it. On the one hand, we should pay close attention to the changing trend of international accounting standards; on the other hand, we should carefully carry out gradual improvement according to the actual situation of our country.
【學(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F231.5

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