会计学专业毕业论文--全面收益理论的发展研究.docVIP

摘 要 20世纪90年代以后，世界经济一体化加剧，金融创新日新月异，金融工具层出不穷，经济活动越发复杂。以历史成本计量属性、实现——配比原则、谨慎性原则“三位一体”为特征的传统会计收益由于不能及时反映经营活动产生的损益，充分揭示企业所面临的风险而面临着巨大挑战，学术界和信息使用者认为财务报表的相关性正在下降，纷纷要求改进甚至彻底改革传统的财务报表体系。在我国，随着资本市场的完善，以及与国际惯例之间现实差异的缩小，如何充分有效的了解和应用全面收益理论也成为经济领域极具现实意义的研究课题。本论文主要通过归纳对比，旨在解决全面收益理论应用所带来的新的会计理论和方法问题，并在一定程度上实现传统会计收益理论和实务的创新，以提高会计信息的决策有用性，为会计在日益复杂多变的现代市场经济大环境中求得生存和发展的活力。 关键词：全面收益；公允价值；决策有用观 Abstract After 1990s, the integration of the world economy and financial innovation is developing rapidly, and the intensifying financial tools are emerging in endlessly, the economic activity are becoming more and more complex. in this background,The traditional accounting income based on historical cost measurement attributes, realize - the matching principle and the prudence principle trinity is facing challenges,due to fail to report profit and loss creating in operating activities and disclosure fully the risks the enterprise are facing , The academia and information users think the correlation of the financial statements is falling, and ask for improving even completly reforming the traditional financial statements system constantly. In China, with the perfection of capital market and the narrow difference between reality in international convention, how to understand and apply the comprehensive income theory fully and effectivly also become extremely realistic significance to the economic field of research. This thesis mainly aimed at resolving the problems about new accounting theory and method,and achieving innovation ,in a certain degree, in the filed of traditional accounting income theory and practice,so that to improve the decision usefulness of accounting information and achieve survival and developing vigor for accouting in this complex modern market economy. Key words：Comprehensive income; Fair value; Decision-making availability 一、研究背景 1 （一）会计目标的变化 1 （二）传统会计收益的缺陷 1 二、全面收益的理论渊源 2 （一）全面收益的经济学理论基础 3 （二）全面收益的会计学理论基础 4 （三）全面收益的内涵 4 三、全面收益理论在各国的提出和发展 5 （一）英国ASB的FRS3《报告财务业绩》 5 （二）美