全面收益理论对我国推行全面收益报告的启示

经济环境的复杂化,企业经营的多样化,企业收益也变得更加多样化。如何有效报告企业的收益,成为会计报告的一个新问题,会计学中的收益概念也正面临诸多挑战。在这一背景下,全面收益理论作为一种全新的收益理论正日益为人们所接受。基于此理论而编制的全面收益表,被西方发达国家作为“第四张报表”展现在人们面前。文中对全面收益的确认、计量和报告进行探讨,并提出我国推行全面收益报告的设想。

A NEW VIEW OF INCOME: THEORIES OF COMPREHENSIVE INCOME

Along with the complication of the economic environment and the diversification of enterprise management,the income of an enterprise becomes more diversified.Such a development imposes new challenges on accounting.Under these circumstances,the comprehensive income theory has been increasingly accepted by people.The comprehensive income statement based on this theory is accepted as the fourth financial statement in the western countries.The present paper describes the confirmation,measurement and report of comprehensive income and offers some suggestions to the practice of the system of comprehensive income report in China.