代写财务报告我国及国际财务报表列报现状及发展变化
China and international financial statements present situation and the development change
The financial statements of the enterprise financial position, operating results and cash flow of the structural description. Financial statements shall at least include the balance sheet, profit form, cash flow statement, statement of changes in equity and notes. The financial report is the comprehensive reflection of all financial and accounting information, all users of financial information mainly through financial report to obtain relevant information, and the new system of accounting standards related to financial reporting standards has nine specific accounting standards. Therefore, the financial report is very important, the accounting information users should pay special attention to the enterprise financial statements and the financial statements of the manipulation behavior. In addition, the international accounting standards recently released" financial statements" preliminary views on financial statement structure and project presentation of the latest changes also need to cause our attention and system research.
One, the core content of financial statements
( a ) the balance sheet presentation rules and change
Statement of assets and liabilities shall be presented separately in the project include: trading financial assets, biological assets, equity method accounting of investment, financial assets available for sale, the held-to-maturity investment, the investment of real estate, the deferred income tax assets; liabilities increase project: transactional financial liabilities, deferred income tax liabilities, the original payable wages and welfare expenses payable two items into a " pay staff salary", the original tax payable and other payables are combined into "should hand in taxes". At the same time, cancel deferred expenses and accrued expenses.
( two) the profit form of presentation of regulation and change
1 direct presentation of operating income and operating costs, no longer distinguish main business income and other business income, the main business costs and other operating costs;
2 charges according to the function classification, as occurred in business operation cost, management expenses, sales expenses and financial expenses;
3 of the original should be included in the main camp business tax and additional, other business expenses and administrative expenses and taxes in uniform in business taxes and surcharges item;
4 increase in fair value, asset impairment loss on disposal of non-current assets and income three items.
( three) presentation of the cash flow statement regulation and change
1 new cash flow statement standard stipulates that enterprises should be disclosed in the notes reconciliation of net profit to cash flow management information;
2 financial enterprises (including insurance companies ) according to industry characteristics and cash flow situation, reasonably determine the operating cash flow project;
3 purchase or disposal of subsidiaries and other business units to net cash flow is shown as a separate item in the investing activities cash flow;
4 of foreign currency cash flow conversion and list: foreign currency cash flow should be converted into the reporting currency, the conversion after the foreign currency cash flow should be separately according to the characters of in business activities, investment activities or financing activities;
5 of exchange rate changes on cash flow cash flow effect, to date or average exchange rate, and business activities, investment activities or financing activities separately, listed separately.
( four) increases the statement of changes in equity
Statement of changes in equity should fully reflect a certain period of owner changes in equity cases, including not only the interests of the owner of the total change, also include increases in owners' equity changes the important structural information, particularly to reflect directly recorded in the owner's equity gains and losses, let the users of financial statements accurately understanding in increases in owners' equity changes in root. Net profit and its distribution as owner changes in equity component, do not need a separate set of statement of profit distribution.
Owner's equity in the balance sheet in which the response is static, the owner's equity analysis based only on the balance sheet is not enough. Statement of changes in equity belong to the dynamic report form, reveals the enterprise in a specific period of each component of the project owner's equity changes.
In two, the international accounting standards on financial statements with the latest changes
As the financial statements is the core of financial report to the outside of the main characteristics of financial information is the main means of communication. The international accounting standards board ( IASB ) and the United States of America 's financial accounting standards board ( FASB ) launched the financial statements of the cooperation project, to solve the user concerns.
In 2008 October, IASB launched the second phase of the draft for discussion cooperation projects. The discussion draft proposal presentation mode requires the subject to value creation ( business activities) of information and recruitment and Finance ( financing ) information regarding the separate presentation. Mainly include:
( 1) a main body should be decomposed further information in relation to the business management activities, information and investment information separately reported;
( 2) an enterprise should according to sources of financing, the financing activities of the presentation of information decomposition. In particular, from non owner financing information ( and change ) and financing information from the owner shall be separately reported;
( 3) a subject will terminate the business information and sustainable business and financing activities of information separately reported;
( 4) a subject should be income tax information and financial statement and cash flow form in all other information is separated from the list.
In the statement of comprehensive income, main body should be reported with following aspects related to the income tax expense ( income ):
( 1) from continuing operations information ( from business activities and financing activities of the gain or loss of total count );
( 2) termination of operation;
( 3) other comprehensive income.
The discussion of the basic financial statements that the structure and presentation of the major changes; including the research of financial statements financial situation elements, the main business activities ( such as commercial activities, financing, income tax, discontinued operations and owners' equity ) resulting from the combined earnings and cash flow. New presentation would call for substantial decomposition, using additional coordination model and stop using the indirect method of cash flow. Although the ultimate criterion to be published in 2011, but considering the importance of these changes, the development of China's accounting standards institutions and enterprises should carefully study the discussion related content.
I think, international accounting standards on financial statements of these new changes, which have a lot of content worthy of our learning and reference, especially financial statements structure new change has its rationality. In view of the current enterprise of our country part of business activity amlposition phenomenon, namely disclosure is the main business activities, but the real key asset and a major source of profit and cash flow are heavily dependent on investment activities. I think, the international accounting standards this revision is helpful to the users of accounting information of enterprises in accordance with the actual business activities of the assets, liabilities and the distribution status of cash flow information to make effective decisions. In the current financial statements structure is difficult to obtain the useful accounting information.
However, it is noted that, based on the main business activities of the presentation may not be suitable for the present stage our country all enterprises, in addition, the presentation of financial statements and projects of this dramatic change is also very difficult to make our enterprise financial personnel to accept and understand, also will bring higher information coding cost. This could also be considered a major financial reform, China needs to involve financial statements to the relevant laws and regulations to conduct a comprehensive systematic revision, this may also be the future application in our country is facing the biggest obstacle.
In three, China's financial statements are the main problems
According to our listed companies on the implementation of new accounting standards and analysis, at present, China's Listed Companies in the financial statements mainly in the following aspects of the prominent problems:
1 balance sheet presentation of the main problems
( 1) to conceal the real estate investment disclosure. Some listed companies there rental property, but in its balance sheet will not be disclosed, still put in " fixed assets" project for disclosure. Although the financial cost model for subsequent measurement conditions, the total assets of the business will not be affected, but seriously affected the investors for other property usage information evaluation.
( 2) projected liabilities confirmation and presentation.
In the new accounting standards, involving the expected liabilities include loss contract obligations and reorganization of 10 or so, but, at present, the majority of listed companies is not according to the standards to the full confirmation and disclosure of the relevant information of estimated liabilities. Thus seriously affect investors' asset debt ratio and earnings quality judgment.
( 3) deferred income random presentation.
As a result of balance sheet does not require a separate presentation of" deferred income" project, therefore, listed companies on the deferred income presentation is not standardized and unified. For example, some listed companies have deferred income included in "other non-current liabilities" project, but there are also some listed companies will be included in the " liabilities" project. There are even some listed companies with government /subsidies and special payments. Also, some listed companies deferred income amount is larger. This presentation will affect the comparability of accounting information and accounting information effectiveness.
The 2 statement of cash flow report problems
( 1) the value-added tax reporting;
( 2) the worker salary expenditure report. Particularly in the construction engineering personnel, research and development staff wages, welfare expenditure report
( 3) the bank deposit interest income on the list. The majority of listed companies will be included in the" bank deposit interest received relating to other operating activities cash" project. But there are also some listed companies will be included in the" bank deposit interest received relating to other investing activities cash" project.
3 notes to the financial statements disclosure problems
Notes to the financial statements on the balance sheet, income statement, cash flow statement and statement of changes in equity and other statements of the listed item description or detailed information, as well as to not presented in these statements project descriptions, to supplement financial statements, but also an important part of the financial accounting report.
( 1) notes on the major accounting data and business data is disclosed detailed enough, the lack of comprehensible;
( 2) an important item on the digital change will cause accounting data related to the larger changes in the notes, no detailed description exists, evade the crucial point phenomenon;
( 3) about the related party relationships and transactions information disclosure, especially some recessive related party relationships and transactions.
( 4) the lack of financial assets classification and determination of the fair value on the basis of a detailed description of.
财务报表是对企业财务状况、经营成果和现金流量的结构性表述。财务报表至少应当包括资产负债表、利润表、现金流量表、所有者权益变动表和附注。财务报告是所有财务会计信息的综合反映,所有财务信息使用者主要通过财务报告获取相关信息，而新会计准则体系涉及财务报告的准则就有九个具体会计准则。因此，财务报告非常重要，会计信息使用者更应特别关注企业财务报表的列报和对财务报表的操纵行为。此外，国际会计准则最近发布的《财务报表列报的初步观点》中关于财务报表结构和项目列报的最新变化也需要引起我们关注和系统研究。
一、财务报表列报的核心内容
（一）资产负债表的列报规定及变化
资产负债表应单独列报的项目包括：交易性金融资产、生物资产、权益法核算的投资、可供出售金融资产、持有至到期投资、投资性房地产、递延所得税资产；负债类增加的项目：交易性金融负债、递延所得税负债、将原应付工资和应付福利费两个项目合并为“应付职工薪酬”、将原来的应交税金和其他应交款合并为“应交税费”。同时，取消了待摊费用和预提费用。
（二）利润表的列报规定及变化
1.直接列报营业收入和营业成本，不再区分主营业务收入和其他业务收入、主营业务成本和其他营业成本；
2.费用按照功能分类，分为从事经营业务发生的成本、管理费用、销售费用和财务费用等；
3.将原应计入主营业务税金及附加、其他业务支出和管理费用等的各项税金统一计入营业税金及附加项目反映；
4.增加了公允价值变动损益、资产减值损失和非流动资产处置损益三个项目。
（三）现金流量表的列报规定及变化
1.新的现金流量表准则规定企业应当在附注中披露将净利润调节为经营活动现金流量的信息；
2.金融企业（含保险公司）可根据行业特点和现金流量的实际情况，合理确定其经营活动的现金流量项目；
3.购买或处置子公司及其他营业单位的现金流量以净额单独列示在投资活动的现金流量中；
4.关于外币现金流量的折算和列示：外币现金流量应折算成企业的报告货币，经折算后的外币现金流量应依其性质分别归入经营活动、投资活动或筹资活动中；
5.汇率变动对现金流量的影响，以现金流量发生日或平均汇率折算，与经营活动、投资活动或筹资活动分开，单独列示。
（四）增加了所有者权益变动表
所有者权益变动表应当全面反映一定时期所有者权益变动的情况，不仅包括所有者权益总量的增减变动，还包括所有者权益增加变动的重要结构性信息，特别是要反映直接计入所有者权益的利得和损失，让报表使用者准确理解所有者权益增加变动的根源。净利润及其分配情况作为所有者权益变动的组成部分，不需要单独设置利润分配表。
所有者权益在资产负债表中的反应是静态的,对所有者权益的分析仅仅基于资产负债表是远远不够的。所有者权益变动表属于动态报告表,揭示了企业在某特定时期内所有者权益各组成项目增减变化的情况。
二、国际会计准则关于财务报表列报的最新变化
因为财务报表是财务报告的核心特征—向主体外部交流财务信息的主要手段。国际会计准则理事会（IASB）和美国财务会计准则委员会（FASB）发起了财务报表列报的合作项目，以解决报表使用者的担忧。
2008年10月，IASB发布了该合作项目第二阶段的讨论稿。该讨论稿建议的列报模式要求主体将其价值创造方式（业务活动）方面的信息与募集和筹措资金（筹资活动）方面的信息分开列报。主要包括：
（1）一个主体应当进一步分解业务活动有关的信息，将经营活动的信息与投资活动的信息分开列报；
（2）一个企业应该根据筹资来源，将筹资活动的信息分解列报。特别是，来自非所有者筹资的信息（及其变动）应当与来自所有者筹资的信息分开列报；
（3）一个主体应当将终止经营的信息与持续性业务和筹资活动的信息分开列报；
（4）一个主体应当将所得税信息与财务状况表和现金流量表中的其他所有信息分开列报。
在综合收益表中，主体应当列报与如下方面有关的所得税费用（收益）：
（1）来自持续经营活动的信息（来自业务活动和筹资活动的收益或损失的总计数）；
（2）终止经营；
（3）其他综合收益项目。
该讨论稿表示将对基本财务报表的结构和列报做重大的改动；包括梳理财务报表中财务状况的各个构成要素、主要业务活动（如商业活动，筹资，所得税，非持续性经营活动和所有者权益等）产生的综合收益和现金流量。新的列报要求进行实质性分解、采用额外协调模型和停止使用间接法计算现金流量。虽然最终的准则要到2011年才会出台，但考虑到这些变化的重要性，我国会计准则制定机构和企业应仔细研究该讨论稿的相关内容。
我认为，国际会计准则关于财务报表列报的这些最新变化，其中有不少内容值得我们去学习和借鉴，特别是财务报表的列报结构的全新改变有其合理性。鉴于当前我国部分企业存在的业务活动错位现象，即披露的主营业务是经营活动，但是其实质主要资产和主要利润及现金流的来源却严重依赖投资活动。我认为，国际会计准则的这一修订有助于会计信息使用者根据企业的实际业务活动的资产、负债分布状况和现金流量信息来作出有效的投资决策。而这在现行的财务报表列报结构中是很难获取这些有用的会计信息。
但是，需要指出的是，这种基于主要业务活动的列报方式可能并不适合于现阶段我国所有的企业，此外，财务报表列报结构和项目的这种大幅变动也很难让我国企业财务人员接受和理解，也将给企业带来较高的信息编报成本。这也可以被认为是一场重大财务变革，需要对我国涉及财务报表的相关法律法规规定进行全面系统地修订，这或许也是将来在我国应用面临的最大障碍。
三、我国财务报表列报存在的主要问题
根据我们对上市公司执行新会计准则情况的分析，目前，我国上市公司在财务报表列报方面主要存在以下几个方面的突出问题：
1.资产负债表列报存在的主要问题
（1）隐瞒投资性房地产的披露。有些上市公司明明存在出租的房产，但在其资产负债表中不予披露，仍然放在“固定资产”项目中进行披露。虽然在财务成本模式进行后续计量的情况下，对企业的资产总额不会产生影响，但严重影响了投资者对于其他房产使用情况信息的评估。
（2）预计负债的确认和列报。
新会计准则中，涉及预计负债确认的事项包括亏损合同与重组义务等10项左右，但是，目前，大部分上市公司没有根据准则的规定来全面确认和披露预计负债的相关信息。从而严重影响投资者对企业资产负债率和盈利质量的判断。
（3）递延收益的随意列报。
由于资产负债表中没有要求单独列报“递延收益”项目，因此，上市公司关于递延收益的列报很不规范和统一。例如，有些上市公司把递延收益列入“其他非流动负债”项目，但也有部分上市公司将其列入“流动负债”项目。甚至有部分上市公司混同政府补助和专项应付款。并且，有些上市公司确认的递延收益金额较大。这种列报问题将影响会计信息的可比性和会计信息的有效性。
2.现金流量表列报存在的主要问题
（1）增值税的列报；
（2）职工薪酬支出的列报。特别是在建工程人员、研究开发人员工资、福利支出的列报
（3）银行存款利息收入的列报。大部分上市公司将银行存款利息列入“收到其他与经营活动有关的现金”项目。但也有部分上市公司将银行存款利息列入“收到其他与投资活动有关的现金”项目。
3.财务报表附注披露存在的主要问题
财务报表附注是对资产负债表、利润表、现金流量表和所有者权益变动表等报表中列示项目的文字描述或明细资料，以及对未能在这些报表中列示项目的说明等，是对会计报表的补充说明，也是财务会计报告的重要组成部分。
（1）代写财务报告附注中关于主要会计数据和业务数据的披露不够详细，缺乏可理解性；
（2）对重要项目数字变动会引起会计报表相关数据的较大变动的情况，没有在附注中进行详细地说明，存在避重就轻的现象；
（3）关于关联方关系及其交易的信息披露不够充分，尤其是一些隐性的关联方关系和交易。
（4）缺乏对金融资产分类及其公允价值确定依据的详细说明。
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