预期资产负债表的编制

A New Way to Draw an Anticipated Statement of Assets and Liabilities

摘要: 因预测需要，投资项目评估(学)采用了一种遵循事先设定的某种总量平衡的简化方法编制未来资产负债表，以反映未来可能发生的资产及负债情况。但实践表明，该方法由于未采用资产负债表的通用格式和相关规则进行编制，仅仅保证简单的总量平衡，因而假设数据之间缺乏严谨的内在匹配和外部一致的联系，最终导致部分或全部相关数据输入规范的资产负债表后，资产(总计)与负债和所有者权益(总计)有时会出现不平衡的情况，从而直接或间接影响相关报表和计算结果的可信度，不能准确地反映未来投融资项目(企业)的真实资产与负债状况。为此我们对上述未来资产负债表的编制方法进行了规范和创新：将会计学原理和方法^[1,2]及资产负债表不同部分之间的内在的配比关系和等量关系，包括与其它相关报表数据的直接和间接联系，通过将本年利润的性质判断和逆向推理与计算，应用于相关预期会计事项的核算分析和计量，并提出“预期资产负债表”的概念，从而改善和发展了投融资项目(企业)未来资产负债等的预期分析和编制技术，对于提高投融资项目(企业)资产经营预期的准确性和资产(项目)价值评估的真实性、实用性具有重要意义。

Abstract: Appraising of investment project (Investment Project Evaluation), as required by predetermination, takes a brief method that follows a pre-fixed simplifying balance on total amount to make a statement of assets and liabilities to estimate the status of assets and liabilities that might be happened in coming years. But in practice it indicates that, as not compiled with the normal statement of assets and liabilities in a traditional way, ensuring the simple amount balance between only, the data assumed are short of strict relationship of internal matching and external consensus, and the total of assets and the total of liabilities and owner’s equity are sometimes in unbalance when part or total of relevant data is filled in the statement of assets and liabilities of normal, unable to reflect precisely the real situation of assets and liabilities to investment and financing projects (enterprise) in future, with a negative impact on its reliability directly or indirectly. To this end, we made an innovation in the traditional way: that put the principle and method of accounting [1,2], the relationship of internal match and equivalence for different section of the statement of assets and liabilities as mentioned above, including direct and indirect relations with data from other relevant documents, through the nature, backward inference and calculation with the current year profit, into analysis of accounting and calculating for related accounting items of anticipation, as well as forward the concept of anticipated statement of assets and liabilities, thereby to have improved and developed the skill of anticipated analysis and compilation to prospective assets and liabilities of invested and financed project (enterprise), which has a great significance for improving precision of property management expectation, and factivity and practicability of assessment of asset (project).