【摘要】 为解决估值倾向导致的财务报告操纵空间扩大而难以客观反映企业经济真实的问题,本文提出以实现为导向重构财务报告的基本主张。实现导向的财务报告以高度可靠的已实现经营利润为核心,在财务报告、财务报表和具体项目层面依次重点提供已实现信息、利润表和经营利润项目,表内只提供已实现信息,优先列示利润表,单独确定并列报经营利润项目。实现导向财务报告的提出,有助于破解和扭转财务报告的估值倾向,完善我国财务会计理论体系,增强我国会计制度的国际引领能力。更多还原

【Abstract】 To address the issue that the valuation tendency expands the scope for financial reporting manipulation and makes it difficult to objectively reflect the economic reality of enterprises, this paper proposes reconstructing financial reporting with a realization orientation.Realization-oriented financial reporting centers on highly reliable realized operating profit. It systematically emphasizes realized information, income statement, and operating profit items across the levels of financial reporting, financial statements, and specific items, respectively.Specifically, only realized information is recognized in the statements; the income statement is prioritized; and operating profit items are determined and reported separately. The proposal of realization-oriented financial reporting will help to resolve and reverse the valuation tendency in’financial report, improve Chinas financial accounting theoretical system, and enhance the’international leadership of Chinas accounting system.更多还原