企业价值与财富变动报告研究  

Research on Enterprise Value Reporting and Wealth Change Reporting

作　　者：朱开悉[1] 

机构地区：[1]南华大学经济管理学院,421001

出　　处：《会计研究》2003年第5期22-26,共5页Accounting Research

基　　金：国家自然科学基金项目 (70 2 72 0 48)资助

摘　　要：现行以财务资源和财务状况为核心、以历史成本为基础的企业财务三表报告体系 ,不能满足使用者对企业未来财务潜力、企业核心能力、企业价值、企业财富变动等信息的需求 ,影响了企业财务信息的决策相关性和信息有用性。论文在对国内外财务会计学界关于企业财务报告讨论文献介绍评析的基础上 ,提出了企业价值报告和财富变动信息披露的研究设想 ,并对构建企业价值报告和披露企业财富变动信息的意义与难点进行了讨论。The three current financial statements focus on financial resources and financial position and it is based on historical cost principle.It neglects to reveal enterprise's financial potential,core competence,value and its wealth change so that it affects the ability to use useful information to make correct decision by enterprises.On the basis of the analysis made by domestic and foreign experts on financial reporting,this paper puts forward a suggestion to establish a system which makes enterprise value reporting and reveals the information of wealth change.It also studies the meaning and difficulty of establishing such a system.

关 键 词：企业价值 企业财务报告 企业价值报告 财富变动 企业核心能力 会计学 

分 类 号：F275[经济管理—企业管理]