财务报告目标与收益报告模式的关系

Brief Analysis on Relation between Goals of Financial Statements and Modes of Earnings Report

收益报告是现代财务会计的核心环节,其内容和模式取决于财务报告目标,就财务报告目标的两种主要观点(受托责任观和决策有用观)及与其对应的两种收益报告模式(传统收益模式和全面收益模式)的关系进行了探讨,并认为我国可以凭借会计准则发布的契机,有目标、有步骤地进行深化收益报告模式的改革。

Earning report is a key link in modern financial accounting. Its contents and modes depend on goals of financial statements. Exploration is made by this paper to the two main concepts on the goals of financial statements （concept of accountability and concept of decision usefulness） and their respective two modes of earnings report （traditional earnings mode and comprehensive earnings mode）. The paper holds that reform on earnings report shall be deepened with a set goal in steps to make advantage of the opportunity in promulgation of the accounting standards in this country.