【文章內(nèi)容簡(jiǎn)介】 公眾形象，而且可以獲得更大的利益。因此，未來(lái)財(cái)務(wù)會(huì)計(jì)報(bào)告的一個(gè)發(fā)展趨勢(shì)就是越來(lái)越多地披露與企業(yè)相關(guān)的社會(huì)責(zé)任信息。企業(yè)可以增加金融衍生工具財(cái)務(wù)報(bào)告以解決金融衍生工具的確認(rèn)、計(jì)量及報(bào)告問(wèn)題。金融衍生工具不符合傳統(tǒng)會(huì)計(jì)理論中的資產(chǎn)負(fù)債的定義，它是一種合約，只產(chǎn)生相應(yīng)的權(quán)利和義務(wù)，而交易尚未發(fā)生，因此不符合傳統(tǒng)財(cái)務(wù)報(bào)告以交易發(fā)生的價(jià)格來(lái)進(jìn)行揭示的原則[4]。金融衍生工具的這種特性，注定對(duì)其報(bào)告的特殊性。未來(lái)財(cái)務(wù)報(bào)告對(duì)金融衍生工具進(jìn)行反映的可能做法為：表內(nèi)和表外兩分法。在表內(nèi)記錄金融衍生工具交易所交納的保證金，在表外通過(guò)編制一張“金融衍生工具明細(xì)表”針對(duì)金融衍生工具的具體情況進(jìn)行詳細(xì)地記錄，這對(duì)于財(cái)務(wù)報(bào)告的使用者了解金融衍生工具的交易情況以及進(jìn)行風(fēng)險(xiǎn)管理是十分必要的。編制全面收益報(bào)表作為對(duì)當(dāng)前利潤(rùn)表的補(bǔ)充。全面收益既包括已經(jīng)實(shí)現(xiàn)并已確認(rèn)的凈收益還包括未實(shí)現(xiàn)的利得和損失。傳統(tǒng)收益對(duì)于那些由于市場(chǎng)價(jià)格或者預(yù)期價(jià)格發(fā)生變化而引起的未實(shí)現(xiàn)收益是不予以確認(rèn)的，這就使得收益表無(wú)法如實(shí)反映企業(yè)本期所擁有的全部收益，從而收益計(jì)算上缺乏邏輯一致性，導(dǎo)致日后所獲得的收益與相關(guān)成本配比不正確。恰恰因?yàn)槿绱司幹迫媸找鎴?bào)表就成為一種迫切的需求。全面收益報(bào)表的編制方法可以是：擴(kuò)充收益表，包括財(cái)務(wù)業(yè)績(jī)的所有項(xiàng)目；單獨(dú)編制全面收益表，作為傳統(tǒng)利潤(rùn)表的補(bǔ)充；同所有者權(quán)益變動(dòng)表合并等。（三）財(cái)務(wù)會(huì)計(jì)報(bào)告其他方面的發(fā)展趨勢(shì)未來(lái)財(cái)務(wù)報(bào)告所提供的信息必定是既注重可靠性又關(guān)注相關(guān)性的，這是由財(cái)務(wù)信息的不同用途所決定的，兩者不可偏廢。具體來(lái)說(shuō)，財(cái)務(wù)信息可靠性的重要性主要體現(xiàn)在用于傳統(tǒng)財(cái)富分配的會(huì)計(jì)信息之上，而財(cái)務(wù)信息相關(guān)性的重要性則體現(xiàn)在用于投資決策的會(huì)計(jì)信息之上。然而，傳統(tǒng)會(huì)計(jì)只是強(qiáng)調(diào)了會(huì)計(jì)信息的可靠性而忽視了會(huì)計(jì)信息的相關(guān)性。在資本市場(chǎng)日益發(fā)展的今天，會(huì)計(jì)信息的決策用途已變得越來(lái)越重要，當(dāng)然其重要程度還沒(méi)有到達(dá)完全取代會(huì)計(jì)信息財(cái)富分配用途的地步，這就決定了財(cái)務(wù)信息的可靠性與相關(guān)性并重已成了未來(lái)財(cái)務(wù)報(bào)告發(fā)展的一種趨勢(shì)。由于單一屬性的會(huì)計(jì)信息不可能同時(shí)具備可靠性與相關(guān)性，所以通過(guò)單一屬性的會(huì)計(jì)信息來(lái)實(shí)現(xiàn)會(huì)計(jì)信息的可靠性與相關(guān)性是行不通的。然而，若考慮多元信息的披露卻能很好地解決會(huì)計(jì)信息可靠性與相關(guān)性并重的問(wèn)題，譬如：以歷史成本為基礎(chǔ)的會(huì)計(jì)信息更具有可靠性，而以估計(jì)價(jià)值為基礎(chǔ)的會(huì)計(jì)信息更具有相關(guān)性，因此將兩種不同屬性的會(huì)計(jì)信息同時(shí)提供便可以滿足對(duì)信息可靠性與相關(guān)性并重的要求?，F(xiàn)行財(cái)務(wù)報(bào)告大多建立在受托責(zé)任觀占主導(dǎo)地位的目標(biāo)之上，但是隨著資本市場(chǎng)的逐步發(fā)展、公司股權(quán)結(jié)構(gòu)的多樣化，會(huì)計(jì)目標(biāo)逐漸從受托責(zé)任觀過(guò)渡到?jīng)Q策有用觀，于是由現(xiàn)行財(cái)務(wù)報(bào)告目標(biāo)決定的財(cái)務(wù)報(bào)告模式將滯后于會(huì)計(jì)目標(biāo)的發(fā)展變化后的需求。然而在未來(lái)更長(zhǎng)的一段時(shí)間內(nèi)，現(xiàn)行財(cái)務(wù)報(bào)告逐漸改變自身的局限性，日益趨向于披露反映企業(yè)未來(lái)發(fā)展前景、盈利預(yù)測(cè)和現(xiàn)金流量等等各種更有利于決策用途的會(huì)計(jì)信息，最終財(cái)務(wù)報(bào)告體系自然從受托責(zé)任觀轉(zhuǎn)移到?jīng)Q策有用觀上，從而也就趨同于會(huì)計(jì)目標(biāo)的發(fā)展變化了。17 致 謝對(duì)財(cái)務(wù)報(bào)告的現(xiàn)狀與未來(lái)改革發(fā)展的研究終于告一段路，論文寫(xiě)畢，要感謝的人實(shí)在太多，這篇論文不僅是我努力的結(jié)晶，也是很多人幫助和鼓勵(lì)的成果。首先要感謝我的指導(dǎo)教師馮老師。一直仰慕馮錦慧老師的學(xué)識(shí)與為人，有幸成為她的學(xué)生，收獲頗多。馮錦慧老師治學(xué)嚴(yán)謹(jǐn)，實(shí)事求是，平易近人，關(guān)心學(xué)生。在她的指導(dǎo)下，我學(xué)到了求真務(wù)實(shí)的研究態(tài)度和樂(lè)觀積極的人生態(tài)度。在攻讀學(xué)士學(xué)位期間，我得到了馮錦慧老師的悉心指導(dǎo)和教誨，在學(xué)術(shù)研究和工作方法上受到了嚴(yán)格地訓(xùn)練，在專(zhuān)業(yè)知識(shí)的廣度和深度上都有很大收獲。在進(jìn)行企業(yè)財(cái)務(wù)報(bào)告披露問(wèn)題探討的研究時(shí)，我得到了馮錦慧老師極大的支持，她抽空查找資料，多次與我探討研究的角度，對(duì)論文內(nèi)容不斷提出進(jìn)一步完善的建議，這些都讓我感動(dòng)不已，激勵(lì)著我進(jìn)一步做好自己的論文與研究。我會(huì)在未來(lái)的工作崗位上取得好的成績(jī)，來(lái)報(bào)答和感謝老師的諄諄教誨與無(wú)私關(guān)懷。其次，感謝在我論文完成過(guò)程中的開(kāi)題、中期檢查等階段對(duì)我的論文給予指導(dǎo)和提出寶貴意見(jiàn)的各位老師；感謝會(huì)計(jì)學(xué)院全體老師幾年來(lái)對(duì)我的指導(dǎo)和關(guān)心。衷心感謝我的父母二十多年來(lái)對(duì)我的養(yǎng)育之恩，他們無(wú)私的愛(ài)一直是我前進(jìn)的原動(dòng)力。感謝我的親朋好友們，是他們的不斷鼓勵(lì)與支持，讓我能更好的完成論文。特別感謝我的師兄師姐，在我進(jìn)行研究和論文寫(xiě)作的過(guò)程中提出了很多寶貴的建議。最后感謝審閱、評(píng)議論文和出席論文答辯會(huì)的各位老師，感謝您們的辛勤勞動(dòng)和指教！參考文獻(xiàn)：[1]裴蕾. 現(xiàn)行財(cái)務(wù)報(bào)告模式的改進(jìn)問(wèn)題研究[N].《中小企業(yè)管理與科技》,20081219.[2]何云芳. 會(huì)計(jì)披露歷史變遷及發(fā)展趨勢(shì)分析[J].科技創(chuàng)業(yè)月刊,2005，（10）.[3][N].財(cái)務(wù)報(bào)表分析,2004,（5）.[4][J].財(cái)會(huì)月刊，2010.[5]何利云.《我國(guó)現(xiàn)行財(cái)務(wù)報(bào)告的局限性及其改革措施的思考》[J].《消費(fèi)導(dǎo)刊》，2008. [8][N].財(cái)會(huì)研究,2002,(02):9. [9] [J]. 《生產(chǎn)力研究》,2011,(12).[10] 梁萊歆,現(xiàn)代財(cái)務(wù)會(huì)計(jì)理論[M]. 北京：清華大學(xué)出版社，2006.[11] 錢(qián)薇,我國(guó)上市公司會(huì)計(jì)報(bào)表附注披露問(wèn)題探析[M]. 《財(cái)會(huì)研究》，2010，（24）.[12] 何雪鋒 李大帥,如何進(jìn)行會(huì)計(jì)報(bào)表附注審計(jì)[N].財(cái)會(huì)信報(bào),2011.請(qǐng)您刪除一下內(nèi)容，O(∩_∩)O謝謝?。?！Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the sevenday Chinese請(qǐng)您刪除一下內(nèi)容，O(∩_∩)O謝謝?。?！National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may bee more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and acmodation prices, with the possibility that there will be no rooms available. It is also mon that you39。llwait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the weeklong holiday in October. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the uping Golden Week it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place like this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the remended travelling route, China Inner Mongolia Arxan — Hailar — Manzhouli. It is also the joint of the four prairies across the SinoMongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amazed by a kaleidoscope of gorgeous colors all the year round the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name Haren Arxan means hot holy water in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close t