摘要
2008年IASB和FASB联合发布《讨论稿——关于财务报表列报的初步观点》,其主要内容之一是将财务报表项目按经营活动、投资活动和融资活动进行分类,本文从财务分析角度对这一思路的效果进行了检验。运用基于改进后财务报表的新分析体系,对中石油和中石化两家上市公司进行分析,并与基于现行财务报表的杜邦分析法进行比较,研究结果表明,改进列报方式后财务报表的信息含量显著增加,财务报表的决策有用性增强。但是,编制新格式报表需要引入更多管理层意图和职业判断,这将大大增加报表编制复杂性和外部审计难度,随之而来的制度成本也不容忽视。我们认为,将"讨论稿"上升至准则"语言",至少从目前来看并不现实,但企业集团在进行内部财务分析时可加以借鉴。
In 2008,IASB and FASB jointly published 'Discussion Paper Preliminary Views on Financial Statement Presentation(DP)',which proposes to classify an enterprise's activities into three categories:operating,investing and financing.This paper tests the effect of this reform from the aspect of financial analysis by applying the new analysis system which is on the basis of the improved presentation format to the financial statements of PetroChina and Sinopec,and compares with the DuPont Analysis based on the financial statement used today.The result shows that the improved presentation model provides more decision-useful information.However,DP introduces more management intention and discretion,which will strongly increase the complexity of report preparation and the challenge for CPA,and the cost of accounting system reform also can not be neglected,so we suppose that it is not appropriate to change DP into accounting standards at least at present.Nevertheless,the classification idea can be a good reference to the internal financial analysis for enterprise groups.
出处
《会计研究》
CSSCI
北大核心
2009年第10期10-17,共8页
Accounting Research
