摘要
综合收益会计理论是收益会计理论的最新发展。本文论述了综合收益的概念和内涵,并且比较了综合收益和传统会计收益的区别,最后在对综合收益优缺点进行分析的基础上,指出了综合收益观在我国的应用前景。
The accounting theory of consolidated income is the latest development of the income accounting theory.This paper describes the concept and connotation of consolidated income and compares the differences between the consolidated income and the traditional accounting income.Finally,on the basis of analyzing the advantages and disadvantages of consolidated income,the paper highlights the application prospect of the concept of consolidated income applied in China.
出处
《金融发展研究》
2011年第5期52-53,共2页
Journal Of Financial Development Research
关键词
综合收益理论
传统会计收益
应用前景
consolidated income theory
traditional accounting income
application prospect
