20世纪90年代以来,随着高新技术的突飞猛进和金融创新的日新月异,企业所处的经济环境不断变化,面临的经济活动日益多样化和复杂化,大量新的、非传统的收益来源不断产生。因传统的收益报表只能报告企业某一期间内已实现的收益,不能满足财务报表使用者对财务业绩信息的需求,因此各国准则制定机构纷纷采取行动改进财务业绩报告。 Since the 1990s, with the rapid development of high-tech and the ever-changing financial innovation, the economic environment in which enterprises are constantly changing and the economic activities they face are increasingly diversified and complicated. As a result, a large number of new and non-traditional sources of revenue continue to emerge. Because the traditional income statement can only report the realized income of the enterprise in a certain period, it can not meet the demand of the financial statement users for the financial performance information. Therefore, the norm-setting organizations in various countries take actions to improve the financial performance report.