Comprehensive Income Reporting Application In China

China is in the integration of financial markets, capital flows, the process of globalization, diversified business activities of the situation. This time, accounting theory and accounting methods have been changing, the original earnings information can not meet the requirements of users of accounting information, accounting reports as a product of the accounting information system, and accordingly will follow a dramatic change, the reform of the income statement in which the most prominent. Revenue is one of the core concepts of financial accounting, the proceeds of the study is the focus of accounting theory. However, with all the changes in accounting environment, the traditional earnings can not meet the requirements of information users, and its revenue model is being challenged from all sides and impact. The impact of these challenges are that the market is calling for a new system, but quality of the upcoming earnings report, the world's organizations and groups have also put forward the views of reform, "comprehensive income report," It is in this context that the accounting report to board the stage of history, and has been applied in some countries.Reform of earnings reports in view of the trend, China is also actively exploring the development of China's economic gains under the reporting model. But now, domestic issues, although there are some comprehensive income research, but the results are not much, especially for comprehensive income reporting practices of research still in its infancy. Therefore, I hope to draw on the basis of previous studies, by this brief discussion on the comprehensive income reporting model to improved recommendations. In this paper, comprehensive income related theory as a starting point, introducing a comprehensive income content, recognition, measurement and related theoretical content, drawing on Foreign comprehensive income report research experience, combined with our newly issued accounting standards, proposed by China's enterprises report provides a comprehensive the necessity and feasibility of income, comprehensive income and the report of the implementation status and problems were discussed in detail, and further improvement of comprehensive income report proposed specific measures. This article consists of four parts, according to "report comprehensive income and its related theory - comprehensive income report developments in the countries - the report comprehensive income in China Research - report of comprehensive income to improve the specific measures" to expand the idea of such a theme study.