全面收益观发展动态及其在我国会计准则体系中的应用

• 作 者: 孙燕芳
• 机 构: 中国石油大学(华东)经济管理学院 山东东营257061
• 出 处: 财会通讯(学术版)
• 发表日期: 2007年11期
• 关键词: 收益观 全面收益 财务业绩 收益信息 会计准则 权益变动 利得 企业会计 资本保全 会计收益

本文认为,全面收益概念的出现标志着人们已从更广阔的意义上关注收益信息的披露。适应全面收益观对财务业绩报告进行改革是国际趋势,我国新发布的新企业会计准则体系也反映出了全面收益观的应用,引入了利得和损失概念,增加了所有者权益变动表,并对利润表的结构和内容进行了改革。

This paper argues that the emergence of the concept of comprehensive income indicates that people have been concerned about the disclosure of revenue information in a broader sense. Adapt to the concept of comprehensive earnings reform of financial performance reports is the international trend, China’s new release of the new corporate accounting standards system also reflects the application of the concept of comprehensive income, the introduction of the concept of gains and losses, an increase of ownership changes in the table of changes, and The structure and content of the income statement have been reformed.