浅议综合收益的应用前景  

Discussion on Application Prospect of Consolidated Income

作　　者：胡安洪[1] 李海英[2] 

机构地区：[1]山东轻工业学院金融职业学院,山东济南250100 [2]东营市经济和信息化委员会,山东东营257000

出　　处：《金融发展研究》2011年第5期52-53,共2页Journal Of Financial Development Research

摘　　要：综合收益会计理论是收益会计理论的最新发展。本文论述了综合收益的概念和内涵,并且比较了综合收益和传统会计收益的区别,最后在对综合收益优缺点进行分析的基础上,指出了综合收益观在我国的应用前景。The accounting theory of consolidated income is the latest development of the income accounting theory.This paper describes the concept and connotation of consolidated income and compares the differences between the consolidated income and the traditional accounting income.Finally,on the basis of analyzing the advantages and disadvantages of consolidated income,the paper highlights the application prospect of the concept of consolidated income applied in China.

关 键 词：综合收益理论 传统会计收益 应用前景 

分 类 号：F830.42[经济管理—金融学]