资产列示格式的法学研究--以债权保护为目的

资产负债表是反映公司拥有或控制经济资源状况的对外报表,其资产通常按照流动性的次序列示。但目前的列示格式无法直接实现该报表的目的,因为债权人通过对资产负债表的阅读,无法获知自己债权的安全程度。资产负债表应当按照权利的自由程度进行分类,列示各种权利及其所受到的限制,以清晰地反映公司拥有或控制的经济资源状况,从而实现报表设计之初衷。

A Jurisprudential Study of Asset Item Layout in Balance Sheet

Balance sheet is a public statement that shows the financial resources under the possession or control of a business firm. The asset items are usually arranged in terms of their liquidity. The present way of displaying asset items in balance sheet does not directly serve the purpose, for creditors cannot directly learn how safe their claims are just through reading the statement. The author argues for a rearrangement of the asset items so that they are ranked according to the restrictions they are subject to. Such a clear demonstration of resource status may better serve the purpose.