综合收益理论研究

Study on the Comprehensive Income Theory

综合收益报告的发展源于收益概念演进,是经济发展和产权保护的必然结果。综合收益是基于资产负债观要求的全面收益,具有可理解性、相关性、抑制盈余管理等特点,增强了收益的透明度和有用性。但综合收益的概念还不够完善,利润表的叫法还不够合理,需要完善。

The development of the comprehensive income report stems from the evolution of the concept of in- come, which is the inevitable result of economic development and property rights protection. Comprehensive in- come is comprehensive income based on the asset liability view. It has the characteristics of understandability, relevance and restraint of earnings management, and Increased transparency and usefulness of the proceeds. However, the concept of comprehensive income is not perfect enough. The profit statement is not reasonable enough and needs to be improved.