全面收益观及其在会计中的应用

Sense of Comprehensive Income and Its Appllication in Accounting

随着股份公司和资本市场的高速发展,企业自身活动的复杂性不断提高,传统会计信息的收益确定模式暴露出很大的缺陷和局限性,不能满足使用者的信息需求。对于正在发展市场经济的中国,引进全面收益报告对保护投资者的合法权益,促进资本市场的健康发展是十分必要的。全面收益是计量交易、事项和情况对一个主体所产生影响的总括指标,它严格区分价值创造和价值分配,趋向于以现行价值作为主要计量属性。比现行利润表内容更加全面,是规范证券市场发展和保护投资者利益的重大举措,可把业绩报告改革逐步引向深入。

Along with rapid development of joint-stock company and capital market, complexity of activities within enterprises has been improved a let. Profit deterministic model of traditional accountiong information has exposed defeat and limitations to a large extent, failing to meet requirements of users. For China, a counmtry who is developing market economy , it has become a must to recommend comprehensive income report to promote healthy development of capital market. Comprehensive income is an index of influence made by measure transactions, matters and situations on main part, which can lead reform of performance report into deep.