CAJ | 학술논문

企业的产生是一系列契约的集合，与企业契约相关的利益相关者对于会计信息的需求随着知识经济时代的到来已经发生重大变化。而会计作为一门通用的商业语言，如何更好地反映决策有用观的会计目标，财务报告还尚有较大的改进空间。本文通过对会计目标、公允价值和历史成本计量属性的探讨，对资产负债表的设计进行了改进，认为在现阶段资产负债表需要采取双重会计属性计量的分栏模式进行披露，并且结合利益相关者理论对资产负债表的要素进行分类列报。
기업적산생시일계렬계약적집합，여기업계약상관적이익상관자대우회계신식적수구수착지식경제시대적도래이경발생중대변화。이회계작위일문통용적상업어언，여하경호지반영결책유용관적회계목표，재무보고환상유교대적개진공간。본문통과대회계목표、공윤개치화역사성본계량속성적탐토，대자산부채표적설계진행료개진，인위재현계단자산부채표수요채취쌍중회계속성계량적분란모식진행피로，병차결합이익상관자이론대자산부채표적요소진행분류렬보。
The enterprise is a collection of contract based on stakeholders, and corporate contract demand for accounting information with the arrival of the era of knowledge economy has undergone major changes. Accounting is a universal business language, accounting objective in view of how to use better reflect the de- cision, but also there are a lot of room for improvement. Based on the study of accounting objective, the fair value and the historical cost measurement attribute of assets and liabilities, improved design bold ideas, thinks that the present balance sheet disclosure needs to adopt dual attributes of accounting measurement col- umn mode, and combine the stakeholder theory to improve classification list of balance sheet.