論文編號(hào):KJ194 字?jǐn)?shù):6235,頁數(shù):08

摘要
：我國(guó)06年頒布的新準(zhǔn)則，在財(cái)務(wù)報(bào)告體系上體現(xiàn)了資產(chǎn)負(fù)債觀，要求企業(yè)提供更加全面、完善的財(cái)務(wù)信息。但是，我國(guó)目前的資本市場(chǎng)尚未完善，沒有建立完全競(jìng)爭(zhēng)的市場(chǎng)機(jī)制等問題的存在，應(yīng)用資產(chǎn)負(fù)債觀會(huì)計(jì)理念是有一定局限的，加上資產(chǎn)負(fù)債觀在會(huì)計(jì)計(jì)量，披露信息的完備等方面的不足，很難確實(shí)披露相關(guān)有效的財(cái)務(wù)信息，面對(duì)這一問題的存在，應(yīng)采取相關(guān)措施，完善現(xiàn)行財(cái)務(wù)報(bào)告體系，以滿足不同財(cái)務(wù)信息使用者的要求。
關(guān)鍵詞：資產(chǎn)負(fù)債觀　財(cái)務(wù)報(bào)告體系　決策有用性　公允價(jià)值　全面收益
The Limitation and Improvement of the Current Financial Report System

Abstract： In the year 2006, new regulations of financial report system came out, in which, Asset-liability Perspective has been embodied. Meanwhile, the new regulations emphasize that companies should disclose more comprehensive financial information in their reports. However, the domestic capital market is not consummated, the perfect competitive market system has not been established, and the accounting notion of Asset-liability Perspective is limited, there are shortcomings for Asset-liability Perspective in accounting measuring, information disclosure. Hence it is difficult to cover the useful financial information in a financial report. For the mentioned problem, we should make measure to better the current financial report system to fulfill the diversified financial needs.
 Key words:  Asset liability perspective；Financial report system；Fair value；Comprehensive income；Availability of decision
 
 

 
目錄
摘要 1
1　前言 3
2　基于資產(chǎn)負(fù)債觀的財(cái)務(wù)報(bào)告 3
3　我國(guó)財(cái)務(wù)報(bào)告體系的現(xiàn)狀與局限性 3
3.1　新準(zhǔn)則下財(cái)務(wù)報(bào)告體系的改革 3
3.2　現(xiàn)行財(cái)務(wù)報(bào)告體系的局限性 4
4　我國(guó)現(xiàn)行財(cái)務(wù)報(bào)告體系的完善 5
4.1　充分披露無形資產(chǎn)、人力資源等要素 5
4.2　增加物價(jià)變動(dòng)情況披露，充分考慮動(dòng)態(tài)經(jīng)濟(jì)的不確定性 6
4.3　加強(qiáng)對(duì)衍生金融工具的報(bào)告和表外融資方式的披露，降低風(fēng)險(xiǎn) 6
4.4　報(bào)告全面收益，提供與財(cái)務(wù)信息使用者決策相關(guān)的可靠信息 6
4.5　完善所得稅會(huì)計(jì)核算，體現(xiàn)資產(chǎn)負(fù)債觀在現(xiàn)代經(jīng)濟(jì)中的優(yōu)越性 7
4.6　對(duì)公允價(jià)值應(yīng)用領(lǐng)域的限定，提高財(cái)務(wù)信息的真實(shí)可靠性 7
4.7　改進(jìn)企業(yè)中期財(cái)務(wù)報(bào)告，披露各會(huì)計(jì)期間的交易活動(dòng)和其他事項(xiàng) 7
4.8　披露對(duì)投資者決策相關(guān)的非財(cái)務(wù)信息 7
5　結(jié)語 8
參　考　文　獻(xiàn) 8