华东师范大学学报(哲学社会科学版) ›› 2006, Vol. 38 ›› Issue (1): 94-99.

• 世界文学研究 • 上一篇    下一篇

财务报告的历史演进和发展趋势

林华   

  1. 上海财经大学 会计学院, 上海 200433
  • 收稿日期:2005-10-26 出版日期:2006-01-30 发布日期:2006-01-30
  • 作者简介:林华(1978—)，男，浙江鄞县人，上海财经大学会计学院博士研究生

The Historical Evolution and Developmental Tendency of the Financial Statement

Hua LIN   

  1. School of Accountancy, Shanghai University of Finance and Economic, Shanghai 200433, China
  • Received:2005-10-26 Online:2006-01-30 Published:2006-01-30

RichHTML

43

被引次数

38

摘要：

现代财务报告的发展经历了100多年的演进。早期, 在“资产负债表”是唯一财务报表的情况下, 会计报表主要用于揭示各资产和权益项目, 而不是反映它们的现行价值。随着社会经济和技术的发展, 出现了第二张主要财务报表“损益表”。此后, 又出现了第三张财务报表———“现金流量表”。这样, 早期的会计分类账演进成今天的包括资产负债表、利润表和现金流量表等报表的财务报告体系。从发展趋势看, 发达国家已出现“第四张表”, 以报告全面损益; 同时, 还开始采用经营报告语言扩展系统(XBRL) 在互联网上披露企业财务报告。

关键词: 财务报表, 未来财务报告, 经营报告语言扩展系统(XBRL)

Abstract:

The development of financial statement has experienced more than one hundred years.In early days the balance sheet was the only financial statement.With expansions of social economy and technology the income statement and the cash flow statement, respectively, became the second and third financial statements.And the extensive business reporting language (XBRL) is coming into being, which is employed to display the financial statement on the Internet.

Key words: financial statement, future financial statement, extensive business reporting language

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