一、传统损益理念的形成计划经济时期,我国企业主要通过利润总额反映经营业绩,所得税被作为利润对待。企业在表述经营业绩时常常使用实现利税指标。上缴所得税被作为向国家分配利润的行为。这种损益观念的形成,源于企业资本来源的单一 First, the formation of the traditional concept of profit and loss During the planned economy, China’s enterprises mainly through the total profit reflected operating performance, income tax is treated as profits. Enterprises in the presentation of business performance often use to achieve profit and tax targets. Income tax paid is used as a distribution of profits to the state. The formation of this concept of profit and loss, from a single source of corporate capital