会计职能·财务报告性质·财务报告体系重构

本文针对次贷危机以来会计领域关于非历史成本会计的讨论与争论,从会计职能与会计目标的讨论切入,提出会计的核心价值仍然是维系人类社会的相互信任。在此基础上,论文提出重构多重目标的财务报告模式,其中,基本财务报表仍然以历史成本为基础,满足经济社会信任需求;其它财务报告"按需订制",满足不同使用者的差异化需求,可以采用非历史成本计量属性。

On the Nature and Characteristics of Financial Reporting of Business Enterprises

This paper studies the nature and characteristics of enterprise’s financial reporting.The studies must be distinctively between financial statements and other financial reporting(Including financial statement notes).The center or core information are provided by financial statements,but peripheral or supplemental information are provided by other financial reporting.The nature and characteristics of two parts,mentioned about,hake some difference.Financial statements are based on past transactions and evens,being emphasis placed upon objective and verifiable evidence to support.It must be in conformed with accounting standards and audited by CPA.All accounting procedure with respect to prepare financial statements are applied by recognitions and measurements.The content of financial statements only belongs to elements of financial statements.Hence,financial statements expresses actual facts to a large extent providing a pictures exact depicting the economic activities of an enterprise.Contrary other financial reporting based on date of reporting rather based on transaction(only in notes,some facts may be stated) or events.It applies estimates.Judgments and models to a large extent to catch uncertainties which may be to provide financial and other economic information being useful user in making decisions.At all,these two information are all necessity,but in financial reporting,statement is the center,other financial reporting is the supplement.