【摘要】：依據(jù)傳統(tǒng)收益觀念,利潤(rùn)表只列報(bào)“已實(shí)現(xiàn)的”收益。各種“非已實(shí)現(xiàn)的”收益信息無(wú)法全面地在財(cái)務(wù)報(bào)表中列報(bào),無(wú)法滿足財(cái)務(wù)信息使用者的需求。特別在當(dāng)今的經(jīng)濟(jì)環(huán)境下,企業(yè)經(jīng)濟(jì)活動(dòng)創(chuàng)新層出不窮,致使收益信息不斷擴(kuò)充。為實(shí)現(xiàn)滿足使用者需求的會(huì)計(jì)目標(biāo),利潤(rùn)表改革勢(shì)在必行。 針對(duì)傳統(tǒng)利潤(rùn)表存在的不足,世界各國(guó)的準(zhǔn)則制定機(jī)構(gòu)逐步加快了對(duì)企業(yè)利潤(rùn)表準(zhǔn)則制度的修訂。20世紀(jì)90年代以來(lái),ASB,FASB和IASB紛紛對(duì)利潤(rùn)表進(jìn)行改進(jìn)研究,并提出了綜合收益和綜合收益表的課題。我國(guó)準(zhǔn)則機(jī)構(gòu)經(jīng)過(guò)研究,已經(jīng)在嘗試?yán)麧?rùn)表的改革,但是,仍有許多值得深入探討的問(wèn)題。 因此,文章構(gòu)建在綜合收益理論的基礎(chǔ)上,分析現(xiàn)行利潤(rùn)表的優(yōu)勢(shì)與局限性。并結(jié)合我國(guó)特殊國(guó)情,對(duì)傳統(tǒng)利潤(rùn)表進(jìn)行改進(jìn),建議重新構(gòu)建以綜合收益觀為核心理念的利潤(rùn)表要素體系,即重新考慮具體的利潤(rùn)表要素定義并且更新、改進(jìn)現(xiàn)有利潤(rùn)表三要素的體系,引入利得要素、損失要素、綜合收益要素以及其他綜合收益要素。并在此基礎(chǔ)上,結(jié)合我國(guó)的國(guó)情,提出綜合收益觀下我國(guó)利潤(rùn)表要素的確認(rèn)和列報(bào)準(zhǔn)則改進(jìn)建議,并提出我國(guó)可以考慮施行的綜合收益報(bào)告的列報(bào)方案。最后,基于上市公司傳統(tǒng)利潤(rùn)表數(shù)據(jù)重新構(gòu)造綜合收益觀下利潤(rùn)表要素?cái)?shù)據(jù),并對(duì)新的要素?cái)?shù)據(jù)進(jìn)行實(shí)證檢驗(yàn),以證明本文提出的體系再構(gòu)建的必要性和預(yù)期效果。希望文章的研究對(duì)改進(jìn)我國(guó)的財(cái)務(wù)報(bào)告模式以及克服利潤(rùn)表的局限性具有一定的理論意義和現(xiàn)實(shí)意義。
[Abstract]:According to the traditional concept of income, the profit statement only reports the realized income. All kinds of "non-realized" income information can not be fully presented in the financial statements and can not meet the needs of users of financial information. Especially in today's economic environment, the innovation of enterprise economic activities emerges in endlessly, resulting in the continuous expansion of income information. In order to achieve the accounting goal to meet the needs of users, profit statement reform is imperative. In view of the shortcomings of the traditional profit statement, the standard-setting organizations all over the world have gradually accelerated the revision of the enterprise profit statement standard system. Since the 1990s, ASB,FASB and IASB have carried out research on the improvement of the profit statement. The subject of comprehensive income and comprehensive income statement is put forward. After the study of the standard organization in our country, we are already trying to reform the profit statement, but there are still many problems worthy of further discussion. Therefore, based on the comprehensive income theory, this paper analyzes the advantages and limitations of the current profit statement. Combined with the special national conditions of our country, the traditional profit statement is improved, and it is suggested that the profit statement element system with the comprehensive income view as the core concept should be rebuilt, that is, the specific definition of profit statement elements should be reconsidered and updated. Improve the system of the three elements of the existing profit statement, introduce the profit factor, the loss factor, the comprehensive income factor and other comprehensive income factor. On this basis, combined with the national conditions of our country, this paper puts forward some suggestions for improving the recognition and presentation criteria of the elements of the profit statement under the comprehensive income view, and puts forward the presentation scheme of the comprehensive income report which can be considered in our country. Finally, based on the traditional profit statement data of listed companies, the element data of profit statement under the comprehensive income view are reconstructed, and the new factor data are empirically tested to prove the necessity and expected effect of the system reconstruction proposed in this paper. It is hoped that the research of this paper will have certain theoretical and practical significance to improve the financial reporting model of our country and overcome the limitations of profit statement.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.2

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