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随着社会经济的不断发展,企业的生产经营活动变得日益复杂,企业所处的环境和使用者的信息需求都发生了显著变化。传统收益表内容不全面、报告不及时、存在收益操纵的可能性等局限性,使业界对改革传统收益表的呼声越来越高。本文从全面收益报告的国际研究现状出发,讨论全面收益报告在我国应用的必要性以及可行性,提出存在的问题和解决这些问题的相关建议。
With the continuous development of social economy, the production and operation activities of enterprises have become more and more complicated, and the environment and the information needs of users have changed significantly. Traditional income statement is not comprehensive, the report is not timely, there is the possibility of profit manipulation and other limitations, so that the industry’s voice to reform the traditional income statement is getting higher and higher. This article starts from the current situation of international studies of comprehensive income reports, discusses the necessity and feasibility of applying comprehensive income reports in our country, puts forward some existing problems and some suggestions to solve them.