财务报告目标与收益报告模式关系研究

Study on the Relationship between the Objective of Financial Reporting and Earnings Report Mode

收益报告作为财务报告体系的重要组成部分,其内容和具体的报告模式取决于财务报告目标。受托责任观下以本期营业观确认收益,采用历史成本计量收益,遵循权责发生制,运用收入费用观计算收益,与传统的收益报告的要求一致。决策有用观下以损益满计观确认收益,采用公允价值为主多种计量属性计量收益,遵循现金流量制,运用资产负债观计算收益,与全面收益报告的要求一致。随着我国经济环境的不断变化,财务报告目标由受托责任观向决策有用观转变,收益报告模式应由传统收益报告向全面收益报告过渡。

As an important part of the financial reporting system, the contents and reporting model of earnings reports depend on the ob- jective of financial reporting. Based on the current business outlook under the concept of fiduciary duty to confirm earnings, the usual way is to use the historical cost measurement proceeds, follow the accrual basis, use the revenue and expense view calculated income, and to be consistent with the traditional income reporting requirements. The view to profit and loss account under the useful decision to confirm earnings, it is better to use fair value measurement attribute of the proceeds, follow the cash flow, calculate by asset and liabil- ity view revenue and keep consistent with the comprehensive income reporting requirements. Along with the changing economic environ- ment, objectives of financial reporting by the ＂fiduciary responsibility＂ to ＂useful decision＂ changes, earnings reports should transform from the traditional income reporting to comprehensive income reporting.