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以价值投资需求为导向指出传统财务报表列报及其会计信息勾稽关系与企业价值创造活动缺乏逻辑联系。以IASB/FASB改革后的财务报表为基础,通过构建按企业活动形成的会计信息勾稽关系,并且该关系无论在总计数据还是在明细数据都存在逻辑严密的明确关系,能够提供与企业价值创造活动相一致的结构化信息。由此,我们提出重新确立我国财务报表列报的目标,重构财务报表,加强财务报表列报与我国资本市场的适应性研究等改革思路。
Based on the demand for value investing, it points out that there is no logical relationship between the presentation of traditional financial statements and the relationship between the hypothetical accounting information and the enterprise value creation activities. Based on IASB / FASB’s revised financial statements, the relationship between accounting information formed through corporate activities is hypothetical and can be provided in conjunction with corporate value creation activities, both in aggregated and detailed data Consistent structured information. Therefore, we propose to re-establish the objectives of our financial statements, reconstruct the financial statements, and strengthen the reform of the presentation of financial statements and the adaptability of China’s capital markets.