| 收益报告目标的演变——从历史观、信息观到计量观 |
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| 引用本文： | 万颀钧,王宇峰.收益报告目标的演变——从历史观、信息观到计量观[J].财会通讯,2005(11). |
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| 作者姓名： | 万颀钧 王宇峰 |
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| 作者单位： | 中国海洋大学管理学院 山东青岛266071(万颀钧)，湖南大学会计学院 湖南长沙410079(王宇峰) |
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| 摘 要： | 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。
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| 关 键 词： | 信息观 计量观 干净盈余 |
Evolution of the objective of income reporting from view of history,information and measurement |
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| Wan Qijun,Wang Yufeng.Evolution of the objective of income reporting from view of history,information and measurement[J].Communication of Finance and Accounting,2005(11). |
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| Authors: | Wan Qijun Wang Yufeng |
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| Abstract: | The measurement and reporting of income is always the focus of accounting field. The objective of accounting income report and the income concept are developing with the changes of social economic environment and the demand of the users of accounting information. This paper demonstrates the evolving process of the objective of income reporting and income concept from historical view? informational view to measurement view. |
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| Keywords: | Informational view Measurement view Clean surplus |
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