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美国财务会计准则委员会(FASB)在大约30多年前采用了一种基于资产负债表的财务报告模式,它已逐渐为世界各国所接受。本文对基于资产负债表的财务报告模式的发展历史进行分析,并指出其在发展过程中产生的一系列问题,如其无法反映企业价值创造等等,以清楚认识到基于资产负债的财务报告模式存在的不足,并加强财务报告的改革与创新。
The Financial Accounting Standards Board (FASB) adopted a balance sheet-based financial reporting model about 30 years ago and it has gradually become accepted by countries in the world. This paper analyzes the history of the development of the financial reporting model based on the balance sheet and points out a series of problems arising from the development of the financial reporting model. For example, it can not reflect the creation of the enterprise value and so on, so as to clearly recognize the existence of the financial reporting model based on assets and liabilities Deficiencies, and strengthen the financial report reform and innovation.