| 基于“决策有用观”的全面收益报告探讨 |
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| 引用本文： | 邵世凤. 基于“决策有用观”的全面收益报告探讨[J]. 经济研究导刊, 2011, 0(30): 221-222 |
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| 作者姓名： | 邵世凤 |
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| 作者单位： | 广东技术师范学院; |
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| 摘 要： | 会计信息之所以在经济生活中扮演着重要的角色,是因为通过会计信息系统生成的会计信息能改变或影响到各种经济决策的制定,进而通过决策的实施,引导资源的合理配置,这就是财务会计的决策有用观。基于决策有用观,历史成本计量已无法适应经济发展和经济全球化带来的冲击,而公允价值以市场定价为基础,其决策价值要明显优于历史成本。为了有效实现＂决策有用观＂的会计目标,应该对现行公允价值报表披露方式和内容进行改进,构建全面收益报告模式。
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| 关 键 词： | 公允价值 “决策有用观” 全面收益报告 |
The Discussion Based on Comprehensive Income Reporting of Decision-usefulness View |
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| SHAO Shi-feng. The Discussion Based on Comprehensive Income Reporting of Decision-usefulness View[J]. Economic Research Guide, 2011, 0(30): 221-222 |
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| Authors: | SHAO Shi-feng |
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| Affiliation: | SHAO Shi-feng(Guangdong Polytechnic Normal University,Guangzhou 510665,China) |
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| Abstract: | The reason why accounting information in economic life play an important role,because the accounting information system generated by the accounting information can change or affect a variety of economic decision making,and then through the implementation of decisions,and guide rational allocation of resources,which is decision-useful financial accounting concept.Based decision-usefulness view,the historical cost measurement has been unable to adapt to the economic development and the impact of economic glob... |
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| Keywords: | fair value decision-usefulness view comprehensive income reporting |
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