美国财务业绩报告模式及其借鉴  

Commentary on Financial Performance Reporting Mode of USA

作　　者：王跃堂[1] 赵娜[1] 魏晓雁[1] 

机构地区：[1]南京大学会计学系,210093

出　　处：《会计研究》2006年第5期66-72,共7页Accounting Research

基　　金：国家自然科学基金项目(项目批准号:70472047);上海财经大学会计与财务研究院的资助

摘　　要：财务报告作为会计行业生产的信息产品,其在信息行业的竞争力直接关系到会计职业的生存和发展,因此作为财务报告核心的业绩报告如何变革创新,提高竞争力一直是学术界探索的问题。本文对美国财务业绩报告模式的发展历史及最新动态进行了评述,并就其对我国财务业绩报告制度的政策含义进行了探讨。As an information product provided by the accounting industry,financial reporting affects the existence and development of the profession directly among its competition in the information industries.Financial performance reporting is core of the reporting system, and how to innovate it to improve its competitive ability is becoming a desiderating issue in the academia.This paper reviews the histo- ry of American reporting system and comments on its new direction,from which we can make a discussion on the policy issues of finan- cial performance reporting system in china.

关 键 词：财务业绩报告 综合收益 重新计量 

分 类 号：F231.5[经济管理—会计学]