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随着经济的发展和金融衍生工具的出现,财务会计环境已经发生了重大变化,传统的财务业绩报告正暴露出越来越多的缺陷。传统利润表的历史成本计量原则、配比原则、谨慎性原则等因素使其无法准确、及时的提供财务报告使用者所需要的信息。由此,世界各国纷纷进行财务业绩报告的改进,并且取得了一定效果,我国财务业绩报告改进的步伐也刻不容缓。本文通过对已有研究成果的梳理,运用规范性的研究方法,首先分析了财务业绩报告改进的相关理论基础,指出改进的必要性,继而分析了我国目前的财务业绩报告的缺陷并提出了相关建议。
With the economic development and the emergence of financial derivatives, the financial accounting environment has undergone major changes, and the traditional financial performance reports are exposing more and more defects. The historical cost measurement principle, matching principle and cautious principle of traditional income statement make it impossible to provide accurate and timely information needed by users of financial reports. As a result, all the countries in the world have made improvements to their financial performance reports in succession and have achieved some results. The pace of improvement in China’s financial performance reports is also urgent. Based on the review of existing research results and the application of normative research methods, this paper first analyzes the relevant theoretical basis for the improvement of financial performance reports, points out the necessity of improvement, and then analyzes the shortcomings of the current financial performance reports in our country and puts forward the relevant Suggest.