The Comprehensive Income Report And Its Application Research

Income is one of core concept in financial accounting, and the research on income is also one of the centers in the research on accounting theory. The traditional Income determining pattern , which bases on historical cost principle , revenue realization---matching principle and conservation principle, reflects the operation performance of the business enterprises.But the change of economic environment and accounting aim pose great shock to the traditional income determining, which can not reflect all the income and loss of the enterprises ,and can not disclose the risk that the enterprises face. It is necessary to reform the traditional income reporting. In order to following the reform trend, many accounting organization and accounting institute in the world issue their views, which include comprehensive income(CI) and"The fourth Financial statement". And parts of their views have put into practice in some country. In our country,because of the great change of the political, economical, cultural environment, and the internationalization of the new Accounting Criteria, it is also a necessary problem to report CI in China.This article from the comprehensive income's domestic and foreign research results foundation, the system summarized"the comprehensive income theory", and unified in the philosophy, the economic and the management science correlation theories has constructed"the environmentalism"."the comprehensive income theory"an air wire which studies as this article, with instructs various countries' organization comprehensive income report pattern the uniformity and the difference; The environmentalism a concealed wiring which studies as this article, with instructs as follows to the comprehensive income to report that the pattern international quite studies, as well as our country comprehensive income report application prospect research..This article take"the comprehensive income theory"and"the environmentalism"as the instruction, to British, American, IASC as well as the G4+1 comprehensive income reported that the pattern has carried on the comparative analysis. Finally, has analyzed our country's accountant the environment, and for our country comprehensive income reported that the pattern the choice put forward the proposal.This article significance lies in::(1) The accountant environment has the decisive effect to accountant and the accounting standards development. This article in profits from the correlation theories and had in the research results foundation, proposed studies accountant and the accounting standards (including comprehensive income related criterion) develops"the environmentalism". The author believed that is similar to the economic the universal existence demand supplies relations are same, accountant and the accounting standards produce with the development direct propelling force are the accounting information demand and the supplies (direct environment) this contradictory movement. Take"the environmentalism"as the starting point, carries on the research analysis, has certain theory value.(2) Proposed the comprehensive income in our country application tentative plan, About the comprehensive income in our country's application question, this article has first analyzed the comprehensive income report demand environment and the supplies environment; Then, unifies our country existing accountant the environment, proposed divides two stages to solve the comprehensive income the question which reported in our country, namely the row shows the comprehensive income information first in the expansion income table, then constructs the brand-new comprehensive income table. In addition, proposed in view of the expansion income table own view, and gave an example to carry on showing.