基于“二表合一”的业绩报告披露模式改进初探  

The Improvement of Performance Report Disclosure Model Based on "Join Two Statements into One"

作　　者：涂祥策[1] 

机构地区：[1]遵义职业技术学院,遵义563000

出　　处：《价值工程》2013年第22期167-168,共2页Value Engineering

摘　　要：改革目前我国以"利润表(损益表)"和"所有者权益变动表"共同作为业绩报告披露的模式为单表(财务业绩表或全面收益表)披露模式已成为当前业绩报告披露体系改革的迫切要求。The reform of disclosure model of taking＂ income statement（profit and loss statement）＂ and ＂ change statement of owners equity ＂ as performance report to the disclosure model of single statement（financial performance statement or comprehensive income statement） has become the urgent requirement of current performance report disclosure system reform.

关 键 词：利润表 所有者权益表 全面收益表 

分 类 号：F275[经济管理—企业管理]