| 论全面收益和全面收益表在我国的应用 |
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| 引用本文： | 曹伟.论全面收益和全面收益表在我国的应用[J].山西财经大学学报,2004(1):113-117. |
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| 作者姓名： | 曹伟 |
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| 作者单位： | 中国人民大学,商学院,北京,100872 |
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| 摘 要： | 使用全面收益概念、改造传统的利润概念,形成以利润和全面收益两个指标共同反映企业经营业绩的格局,既可以通过全面收益全面反映企业会计期间内的经营业绩,又可以提高利润指标的预测价值和质量。因此,全面收益表应在我国得到应用。
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| 关 键 词： | 全面收益 利润 全面收益表 |
| 文章编号： | 1007-9556(2004)01-0113-05 |
| 修稿时间： | 2003年11月25 |
On Application of Comprehensive Income and Comprehensive Income Statement |
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| CAO Wei.On Application of Comprehensive Income and Comprehensive Income Statement[J].Journal of Shanxi Finance and Economics University,2004(1):113-117. |
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| Authors: | CAO Wei |
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| Abstract: | Making use of the notion of comprehensive income to revise the traditional interpretation of profit so as to mirror the performance of a business firm in both indicators of profit and comprehensive income. The profit indicator becomes thus more useful and its result of higher quality. We should, therefore, adopt this tool in China's accounting system. |
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| Keywords: | comprehensive income profit comprehensive income statement |
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