新会计准则下利润表的变化分析

摘　　要

2006年财政部发布了新的企业会计准则，在新的准则中对我国会计处理做了新的规定，利润表作为重要的财务报表之一在新的会计准则下在会计处理的观点、计量模式上、具体的列报上都做了新的要求。在会计处理的观点上，引进了资产负债表观，相对于收入费用观，利润的反应根据资产及负债的计量方法来确定；在计量模式上，综合了历史成本及公允价值计量，谨慎的规定了公允价值计量模式的使用；新准则下利润的构成发生了变化，投资收益归属于营业利润；在具体的列报上删减添加了部分内容。
新准则下的利润表相比于旧制度下的利润表更先进完善，同时体现了大的方面及重点问题与国际会计准则的趋同，但是仍存在一些问题，本文分析了新企业准则下的利润表的具体的变化，总结了新准则下利润表的特点，同时指出利润表中仍需完善的部分。针对新准则下的利润表的特点提出报表使用者在获取企业会计信息时应该注意的关键点、应该综合使用的会计报表，同时对利润表的改进及完善提出建议。
 
关键词：利润表；资产负债观；综合收益观；公允价值

Analyzing of the income statement in the new accounting standards
ABSTRACT

In 2006, Ministry of Finance issued new enterprise accounting basic standards, which revised the accounting regulations in China, like the income statement, one of the important financial statements, new requirements have been made from the aspects of points of view, measurement pattern and specific lists of accounting. From the points of view of accounting, assets-liabilities manifestations are invested, by which profit is determined by the calculation of assets and liabilities, compared with income-expense measurement. The new measurement pattern synthesizes historic-cost accounting and fair-value accounting and discreetly regulates the utilization of fair-value accounting pattern. In the new standards, profit components have changed, like the investment income belongs to operating profit. Certain contents are eliminated or added in the specific lists of accounting.
Under the new standards, the income statement is more advanced and comprehensive than before, and at the same time shows converging trend with International Accounting Standards in significant aspect and key problems, but problems still exist. This paper analyzes the specific changes in the income statement under the new standards, summarizes the characteristics of the income statement, and points out its contents which still need to be perfected. Against the characteristics of the income statement, this paper proposes what the users of the financial statements should pay attention to and which accounting statement they should utilize comprehensively when they seek enterprise’s accounting information. Also this paper puts forward some proposals for the improvement and perfection of the income statement.

Key words: income statement; assets-liabilities manifestations; comprehensive income concept; fair value

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