我國收益報(bào)告的改進(jìn)研究.pdf

1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文我國收益報(bào)告的改進(jìn)研究姓名：鄭麗人申請學(xué)位級別：碩士專業(yè)：會計(jì)學(xué)指導(dǎo)教師：李玉敏2010-03-302AbstractWith the change of economic environment and financial accounting objectives, the traditionalincome statement is facing new challenges

2、, and reporting comprehensive income has become aninevitable trend to improve it. The article explains the concept of the income in economic incomeand accounting income perspectives, expounds t

3、he basic theory of the income and the income reportfrom four aspects: current o perating concept and all- inclusive concept about the domain of theincome, revenue- expense view and asset- liabil

4、ity view about the recognition of the income, thecapital maintenance view in economics, the articulation theory of the financial report, and analyzesthe influence upon the recognition and measur

5、ement of income due to the changes of accountingenvironment and accounting objective. It introduces the characteristics and the inherent limitationsof traditional income determination which bases

6、 on historical cost principle, realized- matchingprinciple and conservative principle, then elaborates on the concept of comprehensive income, thebreakthrough in the traditional income, and discusses the

7、 recognition and measurement ofcomprehensive income. It makes a brief introduction about the relevant standards of comprehensiveincome reporting among the Accounting Standard Board(ASB)，the Financial

8、Accounting StandardBoard(FASB) and the International Accounting Standard Council(IASC),as well as the FASB andthe International Accounting Standard Board(IASB)’ s latest discussion paper of the coope

9、rativeproject on reporting financial performance about the part of the comprehensive income report.According to the evolutive economic environment and the new enterprise accounting standard, suchc

10、ircumstances in china already have the basic conditions for reporting the comprehensive income,but there is still a few certain deficiencies with the west. The improvement of income report mus

11、tfirstly connect with the actuality in China, uses the international achievements and experiences forreference reasonably. In the end of the article, it puts forward the suggestions that improv

12、e theenterprise income report at the present time in china and gives the outline in the future.【Key Words】economic income, traditional accounting income, comprehensiveincome, the system of new