20世纪90年代以来,在西方,一张被称作“第四财务报表”的“全面收益表”正在形成。全面收益表,通常的做法是在传统的利润表之外增加一张新的财务业绩报表,把分散在传统收益表(损益表)之外的已确认的其他利得和损失聚集到这张报表中来,共同反映一个企业的全部业绩。 Since the 1990s, in the West, a “comprehensive income statement” called “Fourth Financial Statements” is taking shape. The statement of comprehensive income, it is common practice to add a new statement of financial performance to the traditional income statement, to the other income and losses have been identified in the statement of profit scattered outside the traditional income statement (income statement) Come together to jointly reflect the full performance of a business.