Abstract
Financial statement is an important carrier to transmit accounting information to external users. With the development of social economy and the variation of users’ demand, financial statements system should be improved and perfected. As the current Chinese financial statement system which based on enterprise assets has its limitations, this paper puts forward ideas about financial statement system based on enterprise resource according to the Resource Theory, and suggests statement which reflects corporation’s competence, resource value and comprehensive income should be added to the current financial statement system. The financial statement system, based on enterprise resource, consists of balance sheet, income statement, cash flow statement, resources equity statement, comprehensive income statement, statement of goodwill index and the changes of its value. And the elements of basic statements and extensible statements should take different confirmation and measure methods.
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Acknowledgement
Project supported by Humanities and Social Sciences of Ministry of Education of China (Project No.12YJA630065).
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Li, Yj., Li, R. (2014). Research on Financial Statements System Based on Enterprise Resource. In: Qi, E., Shen, J., Dou, R. (eds) Proceedings of 2013 4th International Asia Conference on Industrial Engineering and Management Innovation (IEMI2013). Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-40060-5_38
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DOI: https://doi.org/10.1007/978-3-642-40060-5_38
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