会计收益与全面收益的区别及改进思路  

On the Difference between Accounting Profits and Overall Profits

作　　者：雷灵变[1] 

机构地区：[1]山西经济管理干部学院财会系,山西太原030024

出　　处：《山西经济管理干部学院学报》2003年第2期16-17,共2页Journal of Shanxi Institute of Economic Management

摘　　要：本文通过比较传统会计收益与全面收益 ,提出了传统会计收益与全面收益的区别及差距 ,并在此基础上提出了改进传统会计收益的思路 ,使会计收益更加接近真实收益。Comparing the traditional Accounting Profits with the Overall Profits, the paper states on the difference between them and comes up with ideas to improve the traditional Accounting Profits to reflect the real profits more faithfully.

关 键 词：会计收益 全面收益 区别 改进 

分 类 号：F230[经济管理—会计学]