财务报表列报改革及启示

会计准则国际化是各国经济发展和适应经济全球化的必然选择,我国财政部已于2010年4月2日发布《中国企业会计准则与国际财务报告准则持续趋同路线图》。中国作为全球最大的发展中国家和新兴市场经济国家,在会计准则已实现国际趋同的前提下,应密切跟踪国际会计准则理事会关于国际会计准则的重大修改和制定工作,并结合我国的制度背景,坚持与国际准则持续趋同的改革方向和渐进式的改革策略,以此来推进中国企业会计准则建设。

Reform of Financial Statement Presentation and Its Implications

The internationalization of the accounting standards is an inevitable choice for a country’s economic development and adaption to the global economy.The Ministry of Finance of China issued "the Roadmap of Chinese Enterprises Accounting Standards’ continuous convergence with the International Financial Reporting Standards" on April 2nd,2010.As the largest developing country and a merging market economy,China has realized the international convergence of the accounting standards and it should track the important revision projects of the International Accounting Standards Council closely.This paper discusses the reform of the financial statement presentation in the International Financial Reporting Standards.Background and main contents of this reform are analyzed in depth.Moreover,considering the special policy and regime system in China,this paper explores possible challenges faced by China in this reform,and responding strategies are proposed.