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收益最初由资产负债表期初与期末净资产的差额来确定,公司制企业出现后为了分配股利及纳税的需要,产生了专门报告收益的损益表。但企业有收益是否就意味着企业有较好的支付能力,利益相关者对企业支付能力的关注促使现金流量表的产生。由于传统会计收益确定的固有缺陷,损益表不能完全报告和解释资产负债表期初及期末净资产的变化,这为管理当局操纵收益提供了便利。为了解决这一问题衍生了全面收益表。
Gains are initially determined by the difference between the beginning and the end of the balance sheet of the balance sheet. A profit and loss statement is generated specifically for the purpose of distributing dividends and taxes after the emergence of a corporate enterprise. However, whether the company’s earnings means that enterprises have better ability to pay, stakeholders pay attention to the ability to promote the production of cash flow statement. Due to the inherent shortcomings of the traditional accounting income determination, the income statement can not fully report and explain changes in the net assets at the beginning and end of the balance sheet, which facilitates the management’s manipulation of revenue. To solve this problem, a comprehensive income statement is derived.