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当前我国财务会计的目标正在由受托责任观向决策有用观进行着不断的转变,随着我国经济社会的迅猛发展,以及当今企业对于收益理解的进一步深化,企业不再以原来单纯净收益来衡量自己发展潜力与发展能力,同时,由于当今企业面临的经济环境日益复杂,当今企业自身所从事的经济活动也日益多样化,从而使得传统收益应如何确定,如何计量才能全面的反映企业的全部经营活动的收益情况变得越来越有难度。另外,传统收益进行报告时,并不能反映企业全面的价值信息,因此,全面收益己成为会计报告改革的必然趋势。
At present, the goal of China’s financial accounting is constantly changing from the concept of fiduciary responsibility to the usefulness of policy-making. With the rapid economic and social development in our country and the further deepening of the understanding of earnings by enterprises, the enterprises are no longer measured by the original pure income At the same time, due to the increasingly complex economic environment facing enterprises today, the economic activities undertaken by enterprises today are increasingly diversified, so that the traditional benefits should be determined. How to measure in order to fully reflect the overall business operations The proceeds of activities become more and more difficult. In addition, when the traditional income is reported, it can not reflect the comprehensive value information of the enterprise. Therefore, the comprehensive income has become the inevitable trend of the accounting report reform.