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综合收益会计理论是收益会计理论的最新发展,本文指出了综合收益的内涵,并对传统会计收益和综合收益进行了比较。在对推行综合收益的必要性进行分析的基础上,指出了综合收益在我国的应用前景。
Comprehensive income accounting theory is the latest development of the theory of revenue accounting. This paper points out the connotation of the comprehensive income, and compares the traditional accounting income with the comprehensive income. Based on the analysis of the necessity of implementing the comprehensive income, it points out the application prospect of the comprehensive income in our country.