浅议公允价值对企业财务报表分析的影响

Discussion on the Influence of Fair Value on the Analysis of Enterprise Financial Statements

2006年财政部新颁布的会计准则关于“营业利润”的科目中引入了一个新的账户即“投资收益”,其初衷是为了全面反映上市企业的全部经营行为对利润的贡献,体现了新会计准则的立法理念。但是在会计实务中,将“投资收益”这一公允价值变动损益计入“营业利润”的财报列式却存在诸多问题,比如:涉嫌操纵净利润、营业利润不能如实反映上市企业真实经营状况等问题。本文针对上述现状及问题进行了探究。

In 2006,the new accounting standards issued by the Ministry of Finance introduced a new account,namely"investment income",into the subject of"operating profit".The original intention is to fully reflect the contribution of all listed business operations to profits and the legislative concept of the new accounting standards is reflected.However,in accounting practice,there are many problems in calculating the"investment income"into the"operating profit"financial report,for example,suspected manipulating net profit and operating profit cannot accurately reflect the real business status of listed companies.This paper explores the above status quo and problems.