现金流量表与资产负债表内在关系的披露

会计报表体系中增加现金流量表后，引起了报表间内在联系的变化，即增加了现金流量表与资产负债表的内在联系和现金流量表与利润表之间的联系，这体现了现金流量表起着利润表和资产负债表之间的纽带和桥梁作用，但是，这种关系在我国现行报表体系中并没有得到明确的反映，其原因在于现金流量表格式设计上有值得商榷之处，以及增加现金流量表后相关报表的列示项目未及时作相应的修改，本文主要讨论现金流量表与资产负债表的内在关系的披露问题。     

关于会计确认标准问题的探讨

正2013年7月,国际会计准则理事会发布了财务报告概念框架讨论稿,对财务会计的基本概念进行了重新探讨。会计要素的确认作为概念框架的重要组成部分,在该讨论稿中发生了重大变动。本文拟对该变动及其对我国会计准则的潜在影响作进一步探讨。一、IASB概念框架、FASB财务会计概念公告与我国企业会计准则基本准则的比较国际会计准则理事会(IASB)在《财务报告的慨念框架》(2010)中将"确认"定义为:"确认是把满足确认标准的会计要素列入资产负债表或利润表的过程。每个要素都由文字和货币金额表示,其金额计入资     

建立我国财务会计概念框架的路径选择

在基本准则转换为财务会计概念框架的进程中,需对我国会计准则规范体系进行重新的梳理,应遵循的正确路径是将现行的会计准则体系分立为确认与计量准则和披露准则,并由不同职能部门分别进行制定.完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则.     

会计目标转变对会计要素定义分类基础概念的影响

<正>财务会计概念框架是准则的宪法,而会计目标是财务会计概念框架的逻辑起点,因此会计目标的转变对准则制定具有毋庸置疑的影响,那么会计目标对会计要素定义分类基础有什么影响呢?二者间逻辑关系怎样?本文试图对此进行了梳理。     

开展金融机构会计报表分析的难点

中国人民银行根据履行职责的需要，有权要求银行业金融机构报送必要的资产负债表、利润表以及其他财务会计、统计报表和资料，但总有少数金融机构以种种理由迟报、少报、漏报或不报会计报表。其原因是多方面的。     

资产负债表项目分类标准研究

我国现行会计准则中对于资产负债表项目有三种分类标准,即流动与非流动、货币性与非货币性、金融与非金融。本文通过回顾资产负债表三种项目分类标准的变化以及理论界、实务界的相关研究成果,尝试按照货币性与非货币性、金融与非金额分类标准重新分类编制资产负债表。在此基础上结合对国际会计理论与实务界关于资产负债表项目分类标准最新观点的分析,对我国资产负债表项目分类标准的改进提出新的建议。     

我国破产会计研究的主要问题与对策

正目前破产会计研究在基础理论和破产财务会计问题研究两个方面,均取得了大量的研究成果。首先,有关研究进一步重构了企业破产会计理论框架,包括破产会计的涵义、特征、目标、原则、假设,破产会计要素确认计量、记录、报告等,理论框架的探讨与重构,为企业破产会计进一步研究和实务核算提供了坚实的基础;其次,破产会计要素确认、科目设置以及账务处理等问题的研究使破产会计实务不断规范化、合理化,促进了破产会计健康发     

试谈对现金流量表的真实性审计

对现金流量表的真实性审计，是在对该表合规性审计的基础上的延伸，是采用逆查法进行的。根据现金流量表各项目的数额与调整分录进行核实后，再进一步与资产负债表、利润表相关的项目及相关的帐户核实。从而对现金流量表各项数额的真实性及准确程度做出总体评价。由于现金流量表中各项数额是分析调整出来的，资产负债表、利润表及会计帐户中很少有与各现金流量项目直观相等的数据相核对。这正是对现金流量表真实性审计的难点所在。笔者认为，对现金流量表真实性审计应遵循的审计要点是：（１）审计调整分录各项目的数据与资产负债表、利润表…     

从自然资源资产负债表编制逻辑到平行报告体系——基于会计学视角的思考

本文采用规范研究法,对自然资源各大会计要素进行明确界定,在此基础上设计了自然资源资产负债表和自然资源损益表的具体表式,提出面向自然资源资产离任审计的平行报告体系框架;从自然资源平行报告体系与会计学一般原理与实务的契合性角度论证了平行报告体系形成的逻辑基础,阐明构建这一平行报告体系的必要性与可行性,指出相应的实现途径;并以森林资源为例详细分析了 自然资源资产负债表、损益表与存量及变动表两两间的勾稽关系,据此讨论了平行报告体系的数据共享问题、应计项目的确认问题,以及自然资源资产负债表为离任审计提供的直接依据问题,提出相应建议.     

资产负债表项目分类标准研究

我国现行会计准则中对于资产负债表项目有三种分类标准，即流动与非流动、货币性与非货币性、金融与非金融。本文通过回顾资产负债表三种项目分类标准的变化以及理论界、实务界的相关研究成果。尝试按照货币性与非货币性、金融与非金额分类标准重新分类编制资产负债表。在此基础上结合对国际会计理论与实务界关于资产负债表项目分类标准最新观点的分析，对我国资产负债表项目分类标准的改进提出新的建议。     

The impact of firms' internationalization on financial statement presentation: Some French evidence

Historically, the format of financial statements has varied from one country to another. Recently, due to the attractiveness of their capital markets, the strength of their accounting professions and the influence of their institutional investors, Anglo-American countries have seen a steady increase in the impact of their accounting practices on other nations, even influencing the actual format of financial statements. Given that French accounting regulations allow a certain degree of choice in consolidated balance sheet format (‘by nature’ or ‘by term’) and income statement format (‘by nature’ or ‘by function’), this study examines a sample of 199 large French listed firms in an attempt to understand why some of these firms choose not to use the traditional French formats (‘by nature’ for the balance sheet and ‘by nature’ for the income statement), instead preferring Anglo-American practices that we call ‘alternative’ (‘by term’ format for the balance sheet and ‘by function’ format for the income statement). We first analyze the balance sheet and income statement formats separately using a logit model, then combine the two and enrich the research design with a generalized ordered logit model. Our results confirm that opting for one or two alternative formats is related to internationalization, influenced by several factors: size, international auditor, accounting standards, foreign listing and international sales. When distinguishing the decision to adopt at least one versus two alternative-format financial statements, our findings also provide evidence that not all variables play the same role: ‘Accounting standards’ and ‘Foreign listing’, which are important in explaining the use of at least one alternative format, are irrelevant in explaining the use of two alternative-format financial statements.     

The Significance of an 'Orientation Postulate'

Until the 1930s, the 'orientation postulate' was a popular means of rationalizing bookkeeping practice. This was during a period when the balance sheet was the focal point of reporting and inductive theory formulation was popular in accounting. However, after the 1930s, the balance sheet was no longer the focus of financial reporting. By the 1960s accountants sought a deductive mode of theory formulation and the 'orientation postulates' were abandoned. Evidence adduced suggests that an 'orientation postulates'can be useful in addressing income statement as well as balance sheet issues, and is also useful in diminishing chaos and promoting logical and cohesive theory formulation. If a discipline has a common orientation, then less ad hoc principle formulation is likely to occur.     

新会计准则中合并报表理论变革的经济后果研究——基于少数股东权益、少数股东损益信息含量变化的研究

本文研究新会计准则在合并财务报表方面的变迁对少数股东权益和损益信息含量的影响。2006年2月15日颁布并于2007年实施的"新合并财务报表准则"(企业会计准则第33号——合并财务报表)相对旧准则做出了修改:规定少数股东权益在合并资产负债表所有者权益项目下单独列示;少数股东损益在合并利润表中净利润项目下单独列示。本文发现,新会计准下,少数股东权益的价值相关性显著提高,且显著高于净资产其他组成部分的价值相关性提高程度;少数股东损益信息含量显著增加,且增加量显著高于盈余的其他组成部分带来的信息增加量。本文的经验证据支持了新会计准则中合并财务报表的实体理论,研究结论说明,新会计准则的实施使得合并财务报表具有更多信息含量。     

Accounting for Intangible Assets: There is Also an Income Statement

Accounting is often criticized for omitting intangible assets from the balance sheet. This paper points out that the omission is not necessarily a deficiency. There is also an income statement, and the value of intangible (and other) assets can be ascertained from the income statement. Thus, calls for the recognition of 'intangible assets' on the balance sheet may be misconceived. The paper lays out the property whereby the income statement corrects for deficiencies in the balance sheet. It then explores the case where the income statement perfectly corrects for a deficient balance sheet and the case where it does so imperfectly. In the latter case, the paper then asks whether accounting in the balance sheet—by capitalization and amortization of intangible assets or carrying them at fair value—could remedy the deficiency in the income statement (or makes it worse). The investigation involves an analysis and valuation of Microsoft Corporation and Dell Inc., two companies presumed to posses a good deal of 'intangibles assets'. The paper is instructive, not only to those concerned with accounting issues but also to analysts attempting to value firms, like Microsoft and Dell, with assets missing from the balance sheet.     

From compromise to concept? – a review of ‘other comprehensive income’

This paper reviews how ‘other comprehensive income’ (OCI) entered financial reporting by tracing major Financial Accounting Standard Board (FASB) and International Accounting Standards Board (IASB) projects that required direct entries to equity and describing recent efforts to make sense of the practice. It was the fixation on net income that brought about departures from all-inclusive income, which were repeatedly made over the years without decidedly devoting attention to developing a conceptual basis. OCI was used as a compromise to incorporate current values in the balance sheet, while retaining historical cost principles in the income statement. When the practice was labeled as OCI, it became institutionalized without a clear meaning. A sense-making of the practice then replaced the debates on the adequacy of using OCI and standard setters have realized that additional layers of theory became necessary to explain, for example, reclassification adjustments. Yet, the IASB has made clear in its recent Exposure Draft of a revised conceptual framework that it does not intend to pursue a fresh start in performance reporting that appears to be needed conceptually. Instead, practical considerations, primarily on International Financial Reporting Standards adoption in Japan, seem to lead to another ex-post rationalization of OCI, this time around a conceptually vacuous use of the relevance characteristic.     

现代公司预算编制起点问题的探讨──兼论公司财务报告的改进

本文在界定以生产为起点和以销售为起点的两种传统预算编制方法所适用的条件的同时，论证了以所有 权与管理权相分离为特征的现代公司应以每股收益或利润为起点编制预算的观点。在实务上按照这种现点编制 预算，不仅有助于提升所有者和经营者对整个公司计划和控制的能力，顺势通过改善经营管理来影响本公司股 价，而且还为财务报告的改进提供了新的线索。由于预算编制结果也可用资产负债表、利润表和现金流量表来 表述，本文建议将按每股收益为起点编制的预算以及定期甚至实时编制的预算反馈报告进行公开披露，以增强 现行财务报告的前瞻性、及时性和明细化程度，为投资者提供更加有用的信息。     

Sources of Bank Interest Rate Risk

We investigate bank stocks'sensitivity to changes in interest rates and the factors affecting this sensitivity. We focus on whether the exposure of commercial banks to interest rate risk is conditioned on certain balance sheet and income statement ratios. We find a significantly negative relation between bank stock returns and changes in interest rates over the period 1991–1996. We also find that bank characteristics measured from basic financial statement information explain bank stocks'sensitivity to interest rate changes. These results suggest that bank managers, analysts, and regulators can use this information to assess the relative risk exposure of banks.     

政府会计中构建二元结构会计要素的研究

我国目前的政府会计报表存在重大缺陷,基于一元结构会计要素的报表难以满足政府会计双重基础的会计信息需求。本文提出我国政府会计应该借鉴国外经验,构建二元结构政府会计报表要素的观点,即在政府会计中同时构建收付实现制为主要基础的预算收支表要素和权责发生制为主要基础的资产负债表要素,并提出了我国政府会计改革中设置和应用会计要素的建议。     

以企业资源为基础的财务报表体系研究

财务报表是对外传输会计信息的重要载体,随着社会经济的发展和用户需求变化,财务报表体系应当进行不断改进和完善。本文针对现行基于企业资产的财务报表体系的局限性,借鉴企业资源理论,提出基于企业资源的财务报表体系的设想,认为可在现行财务报表体系的基础上增加反映企业能力、资源价值及全面收益的报表。以资源为基础的财务报表体系由资产负债表、利润表、现金流量表、资源权益表、全面收益表、商誉指数及价值变动表构成。其中,资产负债表、利润表、现金流量表为基本报表,资源权益表、全面收益表、商誉指数及价值变动表为扩展报表,并认为应当对基本报表要素和扩展报表要素分别采取不同的确认和计量方法。     

Articulation-based accruals

We build an articulating financial statements model in which the beginning and ending balance sheet amounts are explicitly linked to accruals. We distinguish accruals based on the source financial statement of the accruals, either the cash flow statement, balance sheet, or statement of owners’ equity. We then examine how the accrual-generating source affects the relations between accruals and future earnings and stock returns. While prior studies document a negative association between accruals and future earnings and returns, we find accruals relating to the current operating section of the balance sheet are positively associated with future earnings. Further, accruals originating from net financial asset via the statement of owners’ equity are positively associated with future returns. We also show that equity investment and discontinued asset accruals differ from operating asset accruals in their association with future earnings.