财务报表列报准则持续国际趋同的效用评价

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浙江财经学院硕士学位论文

摘要

进 21 世纪以来，从安然公司开始陆续爆发的财务丑闻到全球金融危机的发生，

掀起了财务报表和财务报告改革的热议。在会计准则国际趋同的大背景下，IASB

与FASB 进行了一系列广泛合作，2004 年双方达成共识，联合推进财务报表列报

准则趋同项目。2008 年 10 月，IASB 和FASB 发布了阶段性研究成果财务报表列

报的讨论稿《关于财务报表列报的初步意见》。根据该讨论稿，对现行财务报表列

报进行了大刀阔斧的改革，提出了分类列报的新观点。讨论稿将按照业务活动和

融资活动，对财务状况表、综合收益表、现金流量表进行分类，旨在加强报表之

间的内在联系，提供更清晰的信息，便于财务报表使用者根据财务报表进行投资

分析。讨论稿关于财务报表列报的改革，将对我国会计准则产生较大影响，其修

改方案变化很大，成本高昂，笔者认为有必要从当前财务报表列报讨论稿的效用

着手，评价其优缺点，并提出我国在国际准则全面趋同过程中，改进财务报表列

报准则的路径和方法。

论文主要采用规范研究方法，以演绎法和归纳法为主，辅以问卷调查研究和案

例研究。论文共分为五章，第一章为导论，主要包括研究背景和问题的提出、选

题的意义、主要观点、本文的创新之处与不足。第二章为财务报表列报的理论基

础和文献综述。本章主要介绍了财务报表产生与发展历程，根据财务报表改革动

因，具体分析了现代财务报表的改革路线，并对财务报表相关文献进行了归纳和

评述。第三章为财务报表列报的国际动态。论文根据国内外关于财务报表列报相

关理论研究成果，对财务报表列报的相关理论问题进行了探讨。然后，对FASB 与

IASB《财务报表列报初步意见》和我国当前财务报表列报内容进行介绍，并就讨

论稿中的具体变革和我国现行财务报表列报进行具体的差异比较分析。第四章为

我国财务报表列报与改进后列报准则的效用评价。论文首先从讨论稿建议的财务

报表调整表入手，分析和评述新财务报表列报模式对增强报表间内聚性的效果；

再通过问卷调查结合首因效应理论，总结和分析报表使用者对现行列报和讨论稿

列报模式的偏好问题，然后以杜邦分析为例，详细评述讨论稿的列报模式是否有

助于报表财务分析。从效用评价的角度看，讨论稿关于财务报表列报的改进效果

是值得肯定的。第五章为我国财务报表列报准则与国际趋同策略分析，主要包括

我国财务报表列报准则与国际趋同的效益成本分析，并根据效益成本分析的结果

提出相应的趋同路线，以及在趋同过程中降低成本的建议。

本文结合我国的实际情况，借鉴了FASB和IASB报表改革联合项目的最新进

展，从效用评价入手，提出了财务报表列报的改革意见。在对讨论稿建议的财务

报表调整表进行评价分析时发现，财务报表按照讨论稿列示信息，报表间的紧密

浙江财经学院硕士学位论文

VII

性增强。从“第一印象”理论的评价来看，无论是报表列报的容易度、信息含量、

期望值，参与问卷调查的人员均更偏好于讨论稿提出的列报模式。从案例分析的

结果来看, 基于讨论稿重新分类的财务报表, 可以构建出更为具体，清晰的财务

分析体系。从效用分析的结果来看对讨论稿的评价是肯定的。但是，讨论稿关于

财务报表列报的改革虽然有很多优点，其带来的改革成本也是巨大的，为了保证

我国在财务报表列报准则在国际趋同过程中效用大于成本，建议采用渐进式的改

革方式，在加强理论基础建设的前提下，对财务报表列报准则进行逐步改革。笔

者认为根据目前的经济社会特点，在对财务报表项目进行划分时，应该在按会计

要素进行分类的基础上，再将报表项目按照讨论稿建议的分类方法，划分为业务

活动、融资活动等项目。

关键词：财务报表列报；效用分析；会计准则；趋同

浙江财经学院硕士学位论文

VIII

ABSTRACT

The financial statement has been heated discussed and debated since Enron’s

financial scandal in 2001 and global financial crisis. In October 2008, IASB and FASB

issued the discussion paper about financial statements presentation, Preliminary Views

on Financial Statements Presentation. According to the discussion paper, a new opinion,

classification and presentation, was given, which will launch a reformation in

information classification and presentation of current presentation. In order to

strengthen inner relationship among presentations, and to improve the usefulness of the

information provided in an entity’s financial statements to help users make decisions in

their capacity as capital providers, the discussion paper will classify statement of

financial position, comprehensive income statement and cash flow statement in terms of

business and financing. Moreover, the reformation of financial statements presentation

in the paper will has great influence on Chinese financial principle. Because of great

change in the scheme and high cost. Authors thought it was essential to process utility

analysis of the discussion paper in terms of advantages and disadvantages, and make a

suggestion of develop Chinese financial statements and presentation principle in

roundly convergence of international principle.

Normative researches were involved in this study which was mainly processed by

deductive and inductive approaches with case study and questionnaire survey. Basing on

summarization and analysis of references, the condition, characterization and

disadvantage of financial statements reformation were summarized, then, the

reformation problems was given in terms of financial statements’ utility analysis, finally,

a constructive suggestion of reformation on Chinese business financial statements

principle was offered.

This study has five chapters. The chapter one is introduction, including background,

problems, necessity, innovation and limitation of study. Chapter two is about

introduction and summarization of relative theories and previous studies of financial

statements presentation. Chapter three is about introduction, analysis and comparison of

international and Chinese financial statements presentation principals. Chapter four will

process a utility analysis between current principal and that after reformation according

to financial statement of Chinese listed companies; this analysis will focus on difference

of statements between current classification form and form developed by preliminary

views. Chapter five is about convergence strategy analysis of Chinese financial

浙江财经学院硕士学位论文

statements presentation standard.

There was a novel research in this study, which thought about financial statement

presentation reformation from utility analysis. According with Chinese situation and

new progress of FASB and IASB on financial statement presentation, it raise

reformation suggestion of classification and presentation. In the background of

international convergence, it’s necessary to process the convergence of financial

statements presentation principle; also the reformation result in discussion paper was

appreciated. Consequently, According to current economic and society condition, the

first step is to strengthen the construction of the basic theories, and then adopt the

gradually-advanced reformation for the financial statements presentation. In detail, the

model of income statement and cash flow statement could be followed in the views of

discussion paper. However, when come to classify statement of financial position, if

processed in terms of business and financing instead of factors, it would bring an

evolutional impact in financial equation. So author thought that according to current

economic and society condition, it should be conducted into the accounting elements in

the classification, and then classified in accordance with the discussion paper, divided

into business activities , financing activities and tax categories.

Key words: Financial statements presentation；utility analysis；accounting standards；

convergence

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摘要：

浙江财经学院硕士学位论文VI摘要进21世纪以来，从安然公司开始陆续爆发的财务丑闻到全球金融危机的发生，掀起了财务报表和财务报告改革的热议。在会计准则国际趋同的大背景下，IASB与FASB进行了一系列广泛合作，2004年双方达成共识，联合推进财务报表列报准则趋同项目。2008年10月，IASB和FASB发布了阶段性研究成果财务报表列报的讨论稿《关于财务报表列报的初步意见》。根据该讨论稿，对现行财务报表列报进行了大刀阔斧的改革，提出了分类列报的新观点。讨论稿将按照业务活动和融资活动，对财务状况表、综合收益表、现金流量表进行分类，旨在加强报表之间的内在联系，提供更清晰的信息，便于财务报表使用者根据财...

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