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收益的计量和报告,一直被视为会计领域的核心内容。会计收益报告的目标及收益观念,是随着社会经济环境的变化和会计信息使用者需求的变化而发展的。本文研究阐述了随着社会经济环境和会计信息使用者的需求变化,收益报告目标与收益观念从历史观、信息观到计量观的演变过程。
The measurement and reporting of earnings has always been regarded as a core area of accounting. The objective and income concept of the accounting earnings report are developed with the changes of the social and economic environment and the changes in the demand of accounting information users. This paper studies the evolution process of the objective and concept of earnings reporting from the perspectives of history, information and measurement with the changes of social and economic environment and the needs of users of accounting information.