关于企业财务报表分类列报的探讨

现行财务报表三大报表之间对报表项目的划分标准缺乏一致性。资产负债以流动性划分,收入以来源和性质、费用以功能或性质进行划分,现金流量则以现金来源和业务性质划分。根据IASB/FASB观点,这种不同的处理方法将会影响到报表之间的内在一致性,从而影响财务报表反映主体财务图像的能力。本文对当前IASB与FASB提出的财务报表表内信息列报重构意见进行深入分析,提出了改进意见,认为分类列报的重构不应该放弃"目标-信息质量特征-要素-确认与计量"的逻辑关系。最后,本文认为,我国财务报表分类列报的改革应该走渐进式道路,不能急于对我国现有财务报表分类列表进行重大变革。

Study on the Information Classification and Presentation Recognized in the Business Financial Statements

Now, there are absent in consistency in the information classification and presentation among three types of financial statements. B/S sheet classifies information based on liquidity. I/S classifies revenue information based on the attribute, and classifies expense information based on function or attribute. Cash flow statement classifies information based on cash resource and the attribute of the transaction. The difference among these statements will reduce the consistency among the specified information in the statements, then to reduce the ability to reflect the financial picture of the entity. The purpose of this paper is to study the reconstruction on the information classification and presentation recognized in the business financial statements, then to enhance the role of the information recognized in the financial statements. The authors think that the reconstruction should obey the sequential logic of CF. Financially, the authors concludes that we need not to make great change to Chinese accounting standards concerning financial statements.