【作者】 周萍；

【Author】 Zhou Ping (Dongbei University of Finance & Economies,Liao Ning,Da Lian,116023)

【机构】 东北财经大学会计学院；

【摘要】 本文简要分析了我国企业收益报告的主要特点,剖析了我国企业收益报告存在的局限性,并指出我国企业收益报告改革的方向是报告全面收益。最后本文提出改进我国企业收益报告的建议,包括在《企业财务会计报告条例》和基本准则等相关的法规或部门规章中增加反映全面收益信息的会计要素,利润项目应按持续性进行分类,主张采用"两张表方式"进行收益信息的列报。更多还原

【Abstract】 It briefly analyzes the major characteristics on income reporting by business enterprises in China.It also analyzes the limitations of the current income reporting by business enterprises and indicates the direction of improving income reporting in China should be reporting comprehensive income.In the end,it raises tentative suggestions on improving income reporting,which include adding accounting dements related to income statement, classifying profit items by persistence and adopting The Two-Statement Approach to present income information.更多还原