發(fā)布時間：2018-05-15 22:38

  本文選題：財務報表列報 + 財務分析　； 參考：《東北林業(yè)大學》2013年碩士論文

【摘要】：隨著2007年金融危機的爆發(fā),財務報表存在的一系列問題突顯,財務報表列報的改進工作受到會計準則制定機構的重視。2010年國際會計準則理事會(IASB)和美國財務會計準則委員會(FASB)共同發(fā)布了《財務報表列報征求意見稿員工草案》。該草案中提出了改進財務報表的相關建議,闡述了財務報表列報的目標、核心原則和分類列報的格式,建議將財務報表按照經(jīng)營部分、籌資部分進行重新分類列示,將所得稅部分單獨列示并在原有財務報表基礎上增加了終止經(jīng)營部分的列報。我國會計準則正在逐步實現(xiàn)國際趨同,在面對國際財務報表列報可能發(fā)生改變的情況下,我國現(xiàn)有財務報表是否能適應新的改進報表：如果改進財務報表,能夠給報表使用者的提供多少更為實用的會計信息；改進財務報表需要付出的成本有多少,這些問題都需要進一步地探討。 本文對我國現(xiàn)行財務報表與《財務報表列報征求意見稿員工草案》中建議的財務報表進行了分別列示、說明和對比,認為改進的財務報表的確能夠提供一些重要的目前報表中沒有反映的信息。對上市公司“哈藥股份”的資產(chǎn)負債表和利潤表進行了重新編制,并分析了編制過程中遇到的困難和需要解決的問題,發(fā)現(xiàn)現(xiàn)行的財務報表有些科目的設置需要分解后才可列報于改進的財務報表之中。在改編的財務狀況表和綜合收益表基礎之上,對“哈藥股份”的資本和資產(chǎn)結構、償債能力進行分析,又將杜邦分析的部分指標進行改進,對改進的財務報表進行獲利能力分析。經(jīng)過分析得出,改進的財務報表能夠提供一些用于某方面用途的資產(chǎn)信息,也能夠增加一些更為具體的財務指標,這些指標能夠幫助企業(yè)經(jīng)營者做出管理方面的決策,但對外部使用者而言這些指標的可利用性并不高,并不足以改變投資者或債權人的決策。若要實施改進的財務報告,無論是政府還是企業(yè)、財務人員,甚至報表使用者,都需要為之付出相應的成本。經(jīng)本文分析認為,當前修改會計準則,將分類列報的財務報表推行,將會付出極大的成本。 我國在面對財務報表列報變革時應當積極參與但不可盲目推行。一方面要密切關注國際會計準則變化動向；另一方面需結合我國實際情況,謹慎地進行漸進式地改進。
[Abstract]:With the outbreak of the financial crisis in 2007, a series of problems in financial statements have been highlighted. The improvement in the presentation of financial statements has attracted the attention of the accounting standard-setters. In 2010, IASB and FASB jointly issued the draft staff draft for an opinion on the presentation of financial statements, issued jointly by the International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB). The draft contains proposals to improve the financial statements, sets out the objectives, core principles and presentation format of the presentation of the financial statements, and recommends that the financial statements be reclassified according to the operating and financing components, The income tax portion is presented separately and the discontinuation portion is added to the original financial statements. China's accounting standards are gradually achieving international convergence. In the face of possible changes in the presentation of international financial statements, can our existing financial statements adapt to the new improved statements: if the financial statements are improved, How much more practical accounting information can be provided to the users of financial statements, and how much cost should be paid to improve financial statements, these problems need to be further explored. This paper presents, explains and compares the financial statements proposed in the current financial statements and the staff draft of the "draft of soliciting an opinion on the presentation of financial statements". It is believed that the improved financial statements do provide some important information that is not reflected in the current statements. This paper recompiles the balance sheet and profit statement of the listed company "Harbin Pharmaceutical shares", and analyzes the difficulties encountered and the problems that need to be solved in the process of compiling the balance sheet and profit statement of the listed company. It was found that some items in the current financial statements need to be disassembled before they can be reported in the improved financial statements. On the basis of the adapted statement of financial situation and the comprehensive income statement, the paper analyzes the capital, asset structure and solvency of "Kazakh medicine shares", and improves some of the indicators of DuPont's analysis. Analyze profitability of improved financial statements. The analysis shows that the improved financial statements can provide some information on assets used for a certain purpose, as well as some more specific financial indicators, which can help business operators to make management decisions. But for external users, the availability of these indicators is not high enough to change the decisions of investors or creditors. To implement the improved financial report, the government, the enterprise, the financial personnel, and even the report user need to pay the corresponding cost for it. According to the analysis of this paper, the current modification of accounting standards and the implementation of classified and reported financial statements will cost a great deal of money. Our country should take an active part in the change of financial statement presentation but not blindly implement it. On the one hand, we should pay close attention to the changing trend of international accounting standards; on the other hand, we should carefully carry out gradual improvement according to the actual situation of our country.
【學位授予單位】：東北林業(yè)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F231.5

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本文編號：1894278