论我国企业收益确认与国际惯例的差异

On the Confirmation of Our Country Income Earning of an Enterprise and International Convention Difference

收益确认的问题关系到利润的大小和信息使用者相关的决策,就此方面的规定各国均不相同。通过比较,发现问题,分析差异,了解相关制度的不足和需要完善的地方,并提出一些自己的建议,希望企业最终能编制出具有中国特色的与国际协调一致的真实的反映企业收益的收益报表。

The question of income confirmed relates the decision-making which is connected to the profit size and the information user. In light of this aspect stipulation not same in various countries. We find some problems and analysis difference through the comparison, and we know that is insufficient and needs to consummate about related system, Some personalizations suggestions is made, This is a happy hope that income report form is real reflection of the Chinese characteristic with the international coordination.