【摘要】：長期以來,我們對(duì)會(huì)計(jì)理論的改進(jìn)一直是用替代性思維,但卻難以解決相關(guān)問題。本文提出,對(duì)利潤表的改進(jìn)應(yīng)當(dāng)針對(duì)當(dāng)前投資決策有用性報(bào)告目標(biāo)的缺陷融入新的報(bào)告理念:(1)與宏觀經(jīng)濟(jì)相協(xié)調(diào);(2)揭示財(cái)務(wù)柔性;(3)滿足需求的多樣性。在新的理念下,按照把利潤與利得分開、把實(shí)體資產(chǎn)收益與金融資產(chǎn)收益分開、把生產(chǎn)經(jīng)營勞務(wù)與資產(chǎn)權(quán)益的讓受分開的原則劃分收益將具有重要的理論和現(xiàn)實(shí)意義,能夠協(xié)調(diào)契約有用性與投資有用性之間的沖突,有助于增強(qiáng)會(huì)計(jì)的監(jiān)管職能,還有助于增強(qiáng)會(huì)計(jì)對(duì)宏觀經(jīng)濟(jì)的決策有用性。
[Abstract]:For a long time, the improvement of accounting theory has been using alternative thinking, but it is difficult to solve the related problems. This paper puts forward that the improvement of income statement should be aimed at the defect of the present investment decision usefulness reporting target and incorporate the new reporting idea: (1) coordinate with macroeconomic; (2) reveal financial flexibility; (3) meet the diversity of demand. Under the new concept, it is of great theoretical and practical significance to separate profits from profits, to separate the income of real assets from the income of financial assets, and to divide the income of production and operation labor services from the rights and interests of assets according to the principle of separation of benefits and profits. It can coordinate the conflict between contract usefulness and investment usefulness, help to strengthen the regulatory function of accounting, and also help to enhance the macroeconomic decision-making usefulness of accounting.
【作者單位】： 北京大學(xué)光華管理學(xué)院;
【分類號(hào)】：F231.5

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本文編號(hào)：2266436