作者：新夫
摘要/Abstract
加总问题由来已久，从信息论的角度看，会计实际上是一个数据加总与分解的过程，如果信息使用者的偏好不变，那么加总数据必然导致信息耗损，分解数据则必然导致信息补偿。2006年初新颁布的《第30号准则》对利润表的列报方式做了两处较大的变动，借鉴信息熵理论，本文构建了有别于以往的报表编制评价模型，并通过对2001－2005年某家上市公司的利润表进行重述，实际考察了《第30号准则》对利润表的信息耗损与补偿，在此基础上给出了一般性的报表编制程序。
The aggregation problem is a longstanding issue since 1940s. The information theory holds that the accounting is a process of data aggregation and disaggregation. If we assume that the information users prefer to the detailed data, the data aggregation will lead to the information loss and the data disaggregation the information compensation. The Chinese Accounting Standards, including No. 30, were newly released in the early 2006 and have greatly changed the preparation of the profit statement in two places. Armed with the Entropy Theory, this article aims at building a model to evaluate these changes according No. 30. Using the revenue data of one company, We compute the loss and gains in the process of aggregation and disaggregation and forward a new procedure of the preparing the financial statements.