从决策有用性角度看财务业绩报告改革

收益是财务会计的核心概念。然而随着资本市场的迅猛发展,金融衍生工具的广泛应用,各界纷纷指责传统收益表不能提供真实、全面的财务业绩信息,要求改革财务业绩报告的呼声越来越高。本文从满足决策有用性目标的角度出发,分析财务业绩报告的发展过程。

Revenue is the key conception of the financial accounting. However, with the development of capital market and the extensive use of derivation financial instruments, all circles accuse the traditional income statement for providing being not true and flail - scale financial performance information, and call on the innovation of the financial performance report, This paper tries to analyze the development of the financial performance report from the respect of the decision usefulness objective.