基于其他综合收益信息披露的财务报表逻辑关系重构

Reconstruction of Logic Relationship of Financial Statements Based on Information Disclosure of Other Comprehensive Income

中文关键词:  其他综合收益  资产负债表  利润表  现金流量表  所有者权益变动表  逻辑关系

英文关键词:other comprehensive income  balance sheet  income statement  cash flow statement  statement of changes in owners' equity  logical relationship

中文摘要:

      随着经济环境的发展以及会计目标向决策有用观的转变,投资者对其他综合收益会计信息的需求与日俱增。然而,其他综合收益在提升会计信息透明度的同时打破了财务报表间的本原逻辑关系。文章对其他综合收益信息披露的财务报表逻辑关系演变过程进行了系统的阐述。在此基础上,从利润表编制基础的打破、所有者权益变动表在财务报告体系中的弱化以及间接法下现金流量表与利润表的脱节三方面指出其他综合收益信息披露后对财务报表逻辑关系的影响。在此基础上,建议通过增加综合收益表、提升所有者权益变动表的信息含量以及完善间接法下现金流量表的编制方法对财务报表逻辑关系进行重构。

英文摘要:

      With the development of economic environment and the change of accounting objective toward Decision Usefulness view, investors have a growing demand for accounting information in other comprehensive income. However, while other comprehensive income enhances the transparency of accounting information, it breaks the primitive logic relationship of financial statements. This paper systematically elaborates the evolutional process of logic relationship of financial statements in information disclosure of other comprehensive income. On that basis, it points out the influences after information disclosure of other comprehensive income upon logic relationship of financial statements from three aspects:the breakthrough in the basis to prepare income statement, the weakening statement of change in owner's equity in financial reporting system, and the divorced cash flow statement with income statement under indirect method. For reconstructing the logical relationship of financial statements, it suggests that the comprehensive income statement should be added, the information content should be enhanced in the statement of change in owner's equity and the improvement should be made in the method to compile the cash flow statement under indirect method. 