企业业绩评价:会计收益与经济收益的博弈

Assessment of The Enterprise Performances: A Game Between Accounting Income and Economic Income

本文在对传统经济收益和会计收益的基本内涵及现时外延分析的基础上,阐述了传统收益的特点和在当前经济环境中遇到的挑战,从经济收益与会计收益选择的博弈与修正中,认为会计学中全面收益理想内涵是与经济学收益完全契合的概念,是经济收益与会计收益博弈过程中达到和谐和统一。同时在分析美英等发达国家的全面收益报告模式的基础上,依据现行经济环境和会计计量条件,提出具有中国特色的全面收益表报告模式。

Summary: This text has explained the characteristics of the traditional income and challenge that meets in the present economic environment on the foundation analyses of basic intension and extending of the traditional economic income and accounting income. From the choice and revision of economic incomes and accounting incomes, it thinks that ideal intensions at comprehensive income should agree with the economics concept, which reaches the equilibrium during the course of repeated game between economic income and accounting income. At the same time, through the foundation of analyzing the developed countries' waiting for the report mode of comprehensive income like American & Great Britain and so on, it proposes the report mode of comprehensive income statement with characteristic of our country according to current economic environment and accountant measure condition.