试论我国收益报告的改进  

On the Improvement of Income Statement in China

作　　者：许保国[1] 

机构地区：[1]北京工业职业技术学院,北京100042

出　　处：《北京工业职业技术学院学报》2007年第4期105-109,共5页Journal of Beijing Polytechnic College

摘　　要：随着经济发展,收益报告在企业财务会计报告中占据的地位越来越重要。然而传统收益报告严重滞后于经济事项的实际发生,不能满足使用者对业绩信息的要求,因此传统收益确定模式面临着巨大的挑战。20世纪90年代以来,英国会计准则委员会(ASB)、美国财务会计准则委员会(FASB)和国际会计准则理事会(IASB)都在致力于收益报告的改进,一张反映全面收益的报告正在形成。在对全面收益报告相关文献进行回顾和介绍的基础上,对我国报告全面收益的必要性和内容进行了具体分析。With the development of economy, income statement is becoming more and more important. The traditional income statement can＇t keep up with transitions and can＇t satisfy the user, so traditional income state- ment is faced with challenge. In 1990＇ s, ASB, FASB and IASB were devoting themselves to improving the statement. A new statement, which reports comprehensive income, is coming into being. Based on the review and introduction of previous and latest research about comprehensive income reporting, this thesis analyzes the necessities, as well as components of comprehensive income improvement in our country.

关 键 词：收益报告 改进 全面收益 

分 类 号：F406.72[经济管理—产业经济]