摘要
从决策有用观出发,探讨了会计收益的本质,并通过经济收益与会计收益的比较,对传统会计收益的不足进行了分析,提出了全面收益观点。
Starting from the View of decision usefulness, this paper probes into the nature of accounting income, and through the comparison of economic income and accounting income, analyzes the shortages of traditional accounting income, and puts forward the opinion of comprehensive income.
出处
《科技情报开发与经济》
2009年第15期95-97,共3页
Sci-Tech Information Development & Economy
关键词
会计收益
经济收益
资产负债观
新企业会计准则
accounting income
economic income
asset-liability view
new enterprise accounting standards
