全面收益理论与损益确认原则——实现原则、权责发生制原则利弊谈

The Comprehensive Invome Theory and the Confirmation of Gain-Loss——the Advantage and Disadvantage of Principle of Realizing and the Accrual Basis of Accunting

收益指标是财务报表使用者特别是投资人最为关心的会计信息。美国会计学者利特尔顿认为, 收益是企业会计的重心, 收益表是企业会计最重要的产品。历史成本原则、实现原则、配比原则是传统收益确定模式的重要支柱。全面收益突破了实现原则, 更好地体现了权责发生制原则的要求, 并在会计确认中坚持了适当稳健的原则, 有利于提供与信息使用者决策相关的可靠信息。

The index of income is the accounting information that financial statement users especially investors care about most. Littleton, accounting scholar of U.S.A., thinks that, the income is the center of enterprise accounting, and the income statement is the most important product of enterprise accounting. Historical cost convention, principle of realizing, matching principle is important pillar for the mode that the traditional income is fixed. The comprehensive income has broken through the principle of realizing, and has better reflected the requirement of the accrual basis of accounting, and insists proper conservatism principle in the confirmation of accounting. It is favorable to provide reliable and relevant information to help users to make decisions.