论财务业绩告的改进.doc

论财务业绩报告的改进 作者：王俊玲 导师：陈立军教授 内容摘要： 随着21世纪知识经济的到来，高新技术的突飞猛进推动了国际经济的迅猛发展，金融创新的日新月异则带来极大的风险，使得财务会计不断面临着新的问题和挑战。由于一些资产负债表外业务和表外项目的不断增加，使得传统的财务报告已不能充分披露有用的会计信息，要求改革财务报告的呼声日渐高涨。会计学界和实务界纷纷提出改进建议，但是各种改进建议和方案林林总总，莫衷一是。英国会计准则委员会（ASB）、美国会计准则委员会（FASB）、国际会计准则委员会（IASB）和G4+1集团也纷纷提出自己的改进建议，从目前各国已采取的行动来看，报表的改革主要是针对传统的业绩报告的改进。针对目前的改进 财务业绩报告势在必行的情况下，笔者提出我国也应该进财务业绩报告，并建议推行“全面收益报告”。 本文主要探讨财务业绩报告的改进，全文分三部分： 第一部分是关于改进财务业绩报告的动因的论述，分析了当前作为财务业绩报告主要方式——利润表的缺陷。 第二部分论述了各国财务业绩报告改进的现状，阐述了英、美、IASC及G4+1集团对财务业绩报告的改进，并分析了他们改进的共同趋势。 第三部分是对我国改进财务业绩报告的建议，笔者根据目前我国财务业绩报告的现状，提出了我国改进财务业绩报告的建议——推行全面收益报告，并分析了我国推行全面收益报告的必要性。 关键词：财务业绩报告 改进 全面收益 Abstract With the coming of knowledge economy in 21 century, the great improvement in high-technology leads to international economy prosperity, and the innovation of finance brings tremendous risks, which makes accounting face endless problems and challenges. Because some businesses and projects out of capital-debt table are increasing, the traditional financial reports can not give useful accounting information completely, therefore, the demand for revolution in financial reports is rising day by day. The academic area of accounting and business put forward suggestions of improvement one after another, however, there are too many of them and none is comprehensively persuasive. ASB, FASB, IASB and G4+1 group also make their own suggestions of improvement one after another, from the actions taken by those countries, the revolution of tables is mainly focused on the improvement of traditional accomplishment reports. According to present situation that financial reports have to be improved, the author suggests that we should improve financial accomplishment reports and pursue “comprehensive benefit reports”. This article mainly discusses the improvement of financial accomplishment reports, and it is divided into three parts. The first part is about the reasons for improving financial accomplishment reports, and analyzes the defects of profit table which is a primary way to