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为解决估值倾向导致的财务报告操纵空间扩大而难以客观反映企业经济真实的问题,本文提出以实现为导向重构财务报告的基本主张。实现导向的财务报告以高度可靠的已实现经营利润为核心,在财务报告、财务报表和具体项目层面依次重点提供已实现信息、利润表和经营利润项目,表内只提供已实现信息,优先列示利润表,单独确定并列报经营利润项目。实现导向财务报告的提出,有助于破解和扭转财务报告的估值倾向,完善我国财务会计理论体系,增强我国会计制度的国际引领能力。
Abstract：To address the issue that the valuation tendency expands the scope for financial reporting manipulation and makes it difficult to objectively reflect the economic reality of enterprises, this paper proposes reconstructing financial reporting with a realization orientation.Realization-oriented financial reporting centers on highly reliable realized operating profit. It systematically emphasizes realized information, income statement, and operating profit items across the levels of financial reporting, financial statements, and specific items, respectively.Specifically, only realized information is recognized in the statements; the income statement is prioritized; and operating profit items are determined and reported separately. The proposal of realization-oriented financial reporting will help to resolve and reverse the valuation tendency in'financial report, improve Chinas financial accounting theoretical system, and enhance the'international leadership of Chinas accounting system.
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基本信息:
中图分类号:F275
引用信息:
[1]黄冰冰,戴德明,马元驹.实现导向的财务报告研究[J].当代会计评论,2025,2(03):51-67.
基金信息:
国家社会科学基金重大项目“面向国际趋同的国家统一会计制度优化路径研究”(16ZDA029); 国家自然科学基金项目“风险导向式企业经营绩效评价体系的构建与应用研究”(71572118); 立信会计产学研联合招标课题“贸易业务收入确认相关问题研究”(HXWT2025040)的资助
2024-12-07
2024
2025-09-01
2025
2
2025-09-30
2025-09-30
