基于财务报表列报准则的中外对比分析  

The comparative analysis Based on Chinese and foreign Standards of Financial Statements Presentation

作　　者：房笑[1] 

机构地区：[1]中国海洋大学,山东青岛266100

出　　处：《山东工会论坛》2014年第6期67-69,共3页Shandong Trade Unions＇ Tribune

摘　　要：2014年1月财政部完成了对《企业会计准则第30号——财务报表列报》的修订工作。作为集中反映企业会计确认和计量的结果载体的财务报表,其列报方式的改变会对会计信息产生重大的影响。新准则与原准则和国际准则之间在总则、基本要求、资产负债表、利润表、所有者权益变动表、附注等方面都存在很多变化,这种变化就是对各项会计规定作了很好的整合,进一步完善了我国企业财务会计准则体系,因而对规范企业行为、提高会计信息透明度、增强财务报表的决策有用性等方面,都具有重要意义。In 2014 January Ministry of finance of ER.C. the completed of the revision work on ＂accounting standards for Enterprises No. thirti- eth -- the presentation of financial statements＂. As a carder best reflecting enterprise accounting recognition and measurement results, the presentation change of financial statements will have a significant impact on accounting information. Compared with the original standards and international stan- dards, the new standards have many changes in general principles, basic requirements, balance sheet, income statement, statement of changes in equi- ty, notes, etc. The changes make very good integration of the accounting rules, further improve the system of financial accounting standards of Chi- nese enterprises, and so as to have the vital significance in standardizing enterprise behavior, improving the transparency of accounting informa- tion and enhancing the usefulness of financial statements, etc.

关 键 词：会计准则 财务报表列报 国际趋同 

分 类 号：F233[经济管理—会计学]