期刊论文

On the Shift in the Focus of Financial Statements: From Financial Resources to Financial Ability

中文

贵州财经大学学报

2095-5960

2002

2

61-64

10.3969/j.issn.1003-6636.2002.02.018

本校为第一机构

现行以财务资源与财务状况为重心的企业财务报告体系存在明显的局限，受到各界的激烈批评。批评的焦点集中于会计信息决策有用性的相关性标准。财务报告遭受批评的主要原因在于现行财务报告重视企业过去财务资源和现在财务状况信息的披露，而忽视了企业未来财务潜力和财务核心能力信息的披露。因此，引入企业核心能力和企业财务核心能力，构建以财务核心能力即企业可持续盈利成长能力为重心的财务报告体系，是财务报告改进的重要途径，对增强会计信息使用者决策有用性具有重要意义。

Focusing on financial resources and position, the existing enterprise financial statement system has obvious limitations and attracts widespread criticism. The criticism concentrates on the relevance criterion of accounting information. The main reason is that existing financial statements focus on disclosing past financial resources and current financial position, ignore future financial potential and core financial ability. Therefore, introducing core enterprise ability and core financial ability, and constructing a financial statement system focusing on core financial ability, ie sustainabl...