论文部分内容阅读
一、问题的提出20世纪90年代以来,随着经济活动的多样化和经营环境的复杂化,以及高新技术的突飞猛进和金融创新的日益发展,传统利润表的决策相关性正在下降,越来越不能适应会计信息使用者的需求。为此,学术界和会计信息使用者对传统利润表提出了质疑,纷纷要求改进甚至彻底改革传统利润表,以真实地反映企业的经营成果。作为回应,各国会计准则制定机构纷纷采取行动,对包括业绩项目分类、所得税费用、业绩报表格式等内容进行研究,取得了阶段性成果,并
First, the question raised Since the 1990s, with the diversification of economic activities and the business environment of the complex, and the rapid development of high-tech and financial innovation continues to grow, the decision-making correlation of the traditional income statement is declining, more and more Can not meet the needs of accounting information users. To this end, academics and users of accounting information questioned the traditional income statement, have asked to improve or even completely reform the traditional income statement to truly reflect the business results. In response, the accounting standards bodies of various countries have taken actions to study the classification of performance items, income tax expenses, performance report format, etc., and achieved initial results