【作者】 冯海虹；

【导师】 王竹泉；

【作者基本信息】 中国海洋大学 ， 会计学， 2012， 博士

【摘要】 20世纪80年代以来，企业生产经营环境的重大变化、信息技术的飞速发展、金融工具的不断创新、知识经济的初露端倪、利益相关者理论的兴起等诸多新变化，都使得以反映历史状况为主、“股东至上”的现行财务报告体系的不足被充分显现。针对现行财务报告存在的缺陷和问题，世界各国理论界和实务界进行了广泛地探讨和研究。财务报告改革是一个研究成果层出不穷但新问题也不断涌现的领域，其经常被引起关注并且影响广泛。然而以往的财务报告改革理论和实践大多是规范性研究，主要从会计计量属性、财务报告目标、会计信息质量特征以及扩展财务报告内容等方面展开。近些年来，实证会计研究取得一系列成果，在对现行会计信息与现行财务报表的有用性做出了肯定回答的同时，也发现和验证了“功能锁定假说”。人们逐渐地开始从报表使用者的财务分析角度来探讨财务报告改革的问题。2008年IASB和FASB有关财务报告列报的改革，不仅从财务报表的表内分类、再分类及其排列组合等报表内容列报做出改进，也为人们从财务分析的视角来研究财务报告的改革问题提供重要启示。财务报告和财务分析均基于一定的会计环境，都是以满足信息使用者的需求为目标的，会计环境的变化会从客观方面来影响财务报告和财务分析，信息使用者需求的变化会从主观方面对财务分析和财务报告提出新的要求。因此，无论是会计客观环境的变化还是信息使用者主观需求的变化都会导致财务报告改革与财务分析体系重构以及两者之间的互动。本文采用了系统性研究方法、历史比较和国别比较的研究方法、规范分析与实证分析相结合的研究方法，从会计环境和会计目标两个方面对论题进行研究。全文共设八章，除去第一章引言、第八章总结和展望外，主要内容可以划分为四部分。第一部分（第2章），文献综述部分。主要对财务报告的缺陷及改革、财务分析体系、财务报告改革与财务分析体系重构的关系等问题进行文献综述，为本文的理论创新做好铺垫。第二部分（第3章），相关概念界定与理论基础部分。该部分主要对财务报告和财务分析相关概念进行辨析，对财务报告和财务分析进行再定义，并界定了财务报告改革与财务分析体系重构的研究范围，还对会计理论的环境起点和目标起点理论问题进行了研究，为财务报告变革与财务分析体系重构的互动研究奠定基础。第三部分（第4至6章），财务报告改革与财务分析体系重构的互动关系研究。该部分是本论文的第一个重点，也是重点创新之处。首先，对财务报告变革与财务分析体系重构的互动机理进行研究，试图从会计环境变化和会计信息使用者需求变化两个方面，对财务报告变革与财务分析体系重构互动关系的驱动因素、作用方式等进行阐述，以期对财务报告变革与企业财务分析体系重构的互动关系能有较深入的分析。其次，从历史的角度、国别比较的角度，分别对财务报告和财务分析体系的历史演进和中美现代财务报告改革与财务分析体系重构的互动关系进行研究和实践验证。第四部分（第7章），财务报告改革与财务分析体系重构互动关系的实践运用，也是本论文的另一个重点和核心。运用财务报告改革与财务分析体系重构互动关系理论对当前FASB和IASB发布的《关于财务报告列报》的联合框架进行评论，并对我国下一步我国与国际趋同过程中财务报告改革和财务分析体系的重构进行分析讨论。本文主要有以下三方面的创新：（1）从会计环境角度对财务报告改革和财务分析体系重构的互动关系进行研究，剖析财务报告改革和财务分析体系重构互动的机理，运用历史的、国际比较的实践来进行验证，填补了两者互动关系研究方面的空白；（2）本论文将会计环境分为经济、政治、法律、文化等因素，认为经济因素是对财务报告和财务分析产生影响的最重要的因素，并对各种会计环境因素对财务报告和财务分析体系影响的方式和结果进行分析；（3）将财务报告变革与财务分析体系重构的互动关系与会计环境、信息使用者信息需求结合，为财务报告和财务分析体系相关问题研究提供一种新视角。更多还原

【Abstract】 Since1980s, the huge changes in operation of enterprises, rapiddevelopment of information technology, innovation of financialinstruments, emergence of knowledge economy and stakeholder theory haveexposed extensively the deficiency of present financial reporting systemwhich focuses on historical costs and prioritizes shareholders’interests. Studies have been carried out by practitioners and academiain many countries to deal with the defects and problems of the incumbentfinancial reporting system.Financial report reform is a research field with fruitfulbreakthroughs and ever-evolving problems which draw considerableattention and exert important impacts. Exiting theory and practice mainlyfall into the categories of standardization research under which reformis carried out in accounting measuring property, financial reportobjectives, accounting information quality and expanding reporting scopeetc. In recent years, empirical accounting, on the one hand, echoed theusefulness of incumbent accounting information and financial reports, buton the other hand it also discovered and verified ‘function lockinghypothesis’. The problems in financial report reform were graduallyexplored from the perspective of financial analysis of the usershenceforth. In2008, the financial report reform advocated by IASB andFASB, which focused on reform in report categorizing, re-categorizing andarrangements, provided inspiration in the financial analysis perspective.Under specific accounting context to meet the needs of financialinformation users, financial reports and financial analysis areinfluenced by subjective changes in context and objective change in users’ need. The thesis mainly focuses its study on accounting environment andobjective; by adopting system research method, dialectical research,theoretical and empirical analysis. Composed of eight chapters, thethesis can be divided into four parts besides introduction and conclusion.The first part （chapter1）reviews defects and reform of financialreports, financial analysis system, the relationship between financialreport reform and restructuring of financial analysis which laysfoundation on the theoretical innovation of this thesis.Part two (chapter3) provides definition and theoretical analysis.This part defines and refines related research objectives in financialreport and financial analysis, outlines the research domain, and probesinto environment-oriented and user-oriented accounting theory to laytheoretical foundation for interactive study between financial reportreform and financial analysis restructuring.Part three (chapter4,5and6) studies the interaction betweenfinancial report reform (FRR) and financial analysis system restructuring(FASS) This chapter is the focus of the thesis and contains the mostimportant innovation of the author. First, the interactive motivationsbetween FRR and FASS are explored from the perspective of interactivemechanism between FRR and FASS. Second, from a theoretical and empiricalperspective, the focus of this part is on historical evolution of FRR andFASS and their interactive relationship in China and the US.Part four (chapter7) analyzes the practical application ofinteractive relationship between FRR and FASS, which is also another mainfocus of the thesis. The Discussion Paper: Preliminary Views on FinancialStatement Presentation by FASB and IASB is appraised and the restructuringbetween FRR and FASS is analyzed during China’s practice convergence withthat of the rest of the world.The innovations of this thesis are as follows: first, the study fills in the gap in interactive study between FRR and FASS by analyzing theinteractive mechanism between the two and adopting historical andempirical methodology. Second, accounting environment in this articlecontains economic, political, legislative and cultural elements. Theauthor analyzes the mechanism and results of interactive influence of FRRand FASS and reaches the conclusion that the economic impact is thedominant factor. Third, by combining the interactive relationship betweenFRR and FASS with accounting environment and needs of information users,thus this article provides a new perspective for research in financialreports and financial analysis system.更多还原