其他综合收益列报与披露存在的问题及原因分析——基于沪深两市2009-2011年年度财务报告数据  

Analysis of the Presentation and Disclosure of Other Comprehensive Income——Based on Data of Annual Financial Reports of Shanghai and Shenzhen Stock Exchanges from 2009 to 2011

作　　者：毛志宏[1] 冉丹[1] 季丰[1] 

机构地区：[1]吉林大学商学院,吉林长春130012

出　　处：《四川大学学报（哲学社会科学版）》2012年第4期112-118,共7页Journal of Sichuan University：Philosophy and Social Science Edition

基　　金：教育部人文社会科学研究一般项目(10YJA630118)

摘　　要：通过以沪深两市2009-2011年年度财务报告数据为样本,对上市公司其他综合收益列报与披露效果进行考察发现,三年来,上市公司"其他综合收益"项目列报的金额呈逐年下降趋势;各年均存在着报表间数据勾稽关系错误、漏填或错报"综合收益总额"项目的金额、未在附注中充分披露其他综合收益具体项目内容等技术层面上的问题;同时,发生混淆其他综合收益和权益性交易事项的问题较为普遍。在财务报表中引入综合收益指标,有助于投资者等财务报告使用者分析企业的全面收益情况。其他综合收益未来在我国的会计实践中任重而道远。Based on the sample of annual financial statements from the listed companies of China stock market from 2009 to 2011, an investigation is conducted on the presentation and disclosure of other compre- hensive income. Several problems are found and their causes are analyzed. First, the amount of other compre- hensive income is decreasing within the three years. Secondly, from the technique perspective, there are mis- takes of articulation, omission of reporting or mistaken reporting of the sum of other comprehensive income and inadequate reporting of the items of other comprehensive income in the notes to the financial statements. Final- ly, there is confusion for the concepts of other comprehensive income and equity transactions.

关 键 词：其他综合收益 列报与披露 资产负债观 会计准则体系 

分 类 号：F231.5[经济管理—会计学]