关于企业利润报告的改进问题

On the Improvernent of the Enterplrse Imcome Report

传统收益表作为企业业绩的综合反映工具现已暴露出很大的局限性,我国企业应在全面收益概念的基础上对传统利润报告进行改进。可以选择采用全面收益单表制形式改进,也可以选择双表制形式改进,或者结合其他附表另行披露。我国企业利润报告改进工作应注意完善基本会计准则和基本会计理论,可考虑不同方案的优弊,结合我国具体会计环境分步骤有计划地稳步进行。

There are some oppugns and criticisms for income statement＇s limitation as a synthesis tool reflecting enterprise financial performance. Based on the all sided income, we conceived some suggestions to improve the enterprise profit report of our country such as one - report or two - report . We believe that working on improvement enterprise profit, we must pay attention to be perfected basic rules and basic theory, to compare the advantages and disadvantages of deference schemes, to combine actual accountant condition of our country, to realize the work reliable, designed and step by step.