综合收益相关理论问题研究

Related Theory Research about Comprehensive Income

资产负债观下总括收益概念要求综合收益全部信息均作为收益项目在收益报表中列示。只有综合收益才能全面反映企业业绩因素引起的经济资源、经济资源要求权及其变动的信息,才能满足报表使用者评价企业未来现金净流量产生能力的业绩信息需求。与净利润相比,综合收益及其构成包含更多反映企业价值创造的信息,大大提高了收益信息透明度,更具决策有用性,但在分析时应赋予其各构成项目以不同的权重。国际及各国相关准则只规范综合收益的列报而未规范其确认与计量,在我国明确规定在利润表中完整列报综合收益的准则背景下,会计界应打破没有一个财务指标是以综合收益为基础的局面,将综合收益信息纳入企业财务分析指标体系。

All-inclusive concept under Asset-liability view requires comprehensive income as earning items reported in income statement. Only comprehensive income has the ability to reflect economic resources,economic resources claims and their changes' information result from enterprise performance,and meet users' information demand to evaluate future cash flows. Compared to traditional net profit,comprehensive income and its components are considered to contain more information of corporate' s value creation,greatly improve earnings transparency,and be more decision usefulness,whereas different component should be endowed with different weights when analyzing. International and national Standards only to regulate comprehensive income presentation,but not to regulate confirmation and measurement. In this case our country clearly require to fully report comprehensive income in the income statement,present financial analysis index system should introduce comprehensive income.