| 论财务报表列报方式变革:动因、挑战与趋同路径 |
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| 引用本文： | 王仲兵. 论财务报表列报方式变革:动因、挑战与趋同路径[J]. 上海立信会计学院学报, 2010, 24(1): 48-53 |
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| 作者姓名： | 王仲兵 |
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| 作者单位： | 北京工商大学商学院,北京,100048 |
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| 基金项目： | 国家社会科学基金项目(08CJY008) |
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| 摘 要： | 阐述了传统财务报表列报的演变动因,分析了未来财务报表框架的内在逻辑及挑战,认为企业财务报表列报方式变革具有概念颠覆性,是由业务活动与财务结果的多因一果型模糊对应发展为业务活动与相应资源配置及运作效率的一因一果型完全对应。考虑到财务报表特定应用环境的匹配性,提出财务报告"双轨制"的过渡性制度安排。
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| 关 键 词： | 财务报表列报方式 变革 动因 挑战 趋同路径 |
On the Pattern Changes of Financial Statement Presentation:Motivation,Challenges and Convergence Path |
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| WANG Zhong-bing. On the Pattern Changes of Financial Statement Presentation:Motivation,Challenges and Convergence Path[J]. Journal of Shanghai Lixin University of Commerce, 2010, 24(1): 48-53 |
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| Authors: | WANG Zhong-bing |
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| Affiliation: | Business School/a>;Beijing Technology and Business University/a>;Beijing 100048/a>;China |
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| Abstract: | The paper elaborates the evolution motivation of traditional financial statement presentation, analyses the intrinsic logic and challenges of the future financial statement framework,and draws a conclusion that conceptive subversion has taken place in the pattern changes of financial statement presentation, which develop from business activities as multi-causes vaguely corresponding with financial results as an effect to the complete correspondence between every category of business activity as a cause with... |
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| Keywords: | the pattern of financial statement presentation changes motivation challenges convergence path |
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