摘要
阐述了传统财务报表列报的演变动因,分析了未来财务报表框架的内在逻辑及挑战,认为企业财务报表列报方式变革具有概念颠覆性,是由业务活动与财务结果的多因一果型模糊对应发展为业务活动与相应资源配置及运作效率的一因一果型完全对应。考虑到财务报表特定应用环境的匹配性,提出财务报告"双轨制"的过渡性制度安排。
The paper elaborates the evolution motivation of traditional financial statement presenta- tion, analyses the intrinsic logic and challenges of the future financial statement framework, and draws a conclusion that conceptive subversion has taken place in the pattern changes of financial statement presen- tation, which develop from business activities as multi-causes vaguely corresponding with financial results as an effect to the complete correspondence between every category of business activity as a cause with corresponding resources configuration and operational efficiency as an effect. Considering that the financial statement and its specific application environment should be perfectly matched, the dual-track system is proposed as the transitional institutional arrangement.
出处
《上海立信会计学院学报》
北大核心
2010年第1期48-53,共6页
Journal of Shanghai Lixin University of Commerce
基金
国家社会科学基金项目(08CJY008)
关键词
财务报表列报方式
变革
动因
挑战
趋同路径
the pattern of financial statement presentation
changes
motivation
challenges
convergence path
