论财务报表公允列报:内涵、标准与实现  

Fair Presentation in Financial Statements:Definition,Standards and Realization

作　　者：王清刚[1] 曲晓辉[2] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073 [2]厦门大学管理学院,福建厦门361005

出　　处：《厦门大学学报（哲学社会科学版）》2010年第6期35-42,共8页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

基　　金：国家自然科学基金资助项目"会计形式趋同是否带来实质趋同?--与IFRS趋同的准则执行"(70972113);教育部人文社会科学重点研究基地重大项目"我国会计准则国际趋同效果检验"(08JJD630010).

摘　　要：公允列报是遵循会计概念框架、会计准则等相关要求,综合运用会计信息各项质量特征,谨慎而恰当地进行会计职业判断,通过对交易或事项进行恰当地确认、计量和披露,从而最终实现财务报表高质量的过程。公允列报主要是针对会计职业判断所提出的目标和要求。判断财务报表是否公允列报的主要依据,看其是否在所有重要方面都符合会计准则和其他相关法规的要求,以及在财务报表编制过程中是否充分遵循会计信息质量特征的要求。从国际上公允列报理念的最新发展可以得到两点启示:一是必须加强会计监管、强化会计准则执行机制建设、促进企业恰当而严格地遵循会计准则;二是将提高会计信息质量的意识贯穿于企业会计确认、计量和披露的全过程。Fair presentation refers to the process of producing high quality financial statements in which careful and appropriate professional accounting judgments are made by confirming,measuring and disclosing transactions and events in accordance with the requirements of accounting conceptual framework and accounting standards.Fair presentation aims mainly to achieve the objectives and meet the requirements stipulated in professional accounting judgments.Whether a financial statement is fair or not is determined by the degree of its conformity in all important aspects with the requirements of accounting standards and other relevant regulations,as well as the degree of its compliance with the quality requirements of accounting information.The latest developments abroad in the theorization about fair presentation indicate（1） that supervision and control of accounting must be strengthened,construction of mechanism for implementing accounting standards emphasized and enterprises guided in observing accounting standards properly and strictly;and（2） that the importance of quality control over accounting information must be emphasized all the way through the process of confirming,measuring and disclosing in corporate accounting practice.

关 键 词：财务报表 公允列报 会计准则 会计信息质量 会计职业判断 

分 类 号：F231.5[经济管理—会计学]