文档介绍：东北财经大学硕士学位论文试论全面收益会计问题姓名:汤宇东申请学位级别:硕士专业:会计学指导教师:于显国 20071201 摘要随着知识经济时代的到来,企业所处的环境和会计信息使用者的需求都发生了显著变化,使得传统收益模式面临新的挑战。坚持传统的收益模式在提供决策有用信息方面越来越显露出其固有的局限性,必须加以适当改革。全面收益概念正是针对传统收益概念存在的问题提出的,它代表着客观经济环境和会计信息使用者需求变化的必然要求。很明显,全面收益概念将对传统收益模式产生直接影响,并将推动财务会计理论和实务的进一步发展。本文的主要内容分为以下几个部分:第一部分主要从会计环境、会计目标与财务会计报告之间的关系入手,随着会计目标从受托责任观转向决策有用观,财务会计报告需要随之调整以及在我国报告全面收益的必要性。第二部分是全面收益的概述,介绍全面收益的概念、确认、计量与报告的相关内容,这是本文分析的理论基础。第三部分是全面收益报告的国际比较,主要分析英美及国际会计准则委员会对业绩报告所作改进的相同与差异之处,可作为我国应用全面收益的借鉴。第四部分是本文的一个研究重点,即全面收益报告在我国的应用研究,认为新会计准则实质上已应用全面收益,并对我国全面收益应用提出了自己的建议。关键词:会计目标,相关性,全面收益,公允价值,应用研究 Abstract With the arrival of the era of knowledge economy,business and the environment inwhich theneeds of users ounting information have taken place in asignificant change means thatthetraditionalrevenue model isconfronted with new challenges,Persisted e paRern isproviding the policy-making useful information aspect mOle and more toreveal itsinherent limitations,mustperform suitably e concept is preciselyproposes in view ofthe econcept existencequestion,it is representing theobjective economic environment ounting information IlSerdemand change ,prehensive e concept willhave the directinfluencetothe e pattern,and will impel ounting theory and thepractice fllrtherdevelopment. The main content ofthispaper isdivided intothefollowing parts:the firstpart mainly ounting environment,accounting ounting reports starting withtherelationshipbetween,with thegoal ounting shift from theconcept offiduciary dutiesofthedecision-making usefulconcept,the ounting reports need beadjusted accordingly in oar report,as well as the prehensive prehensive e outline,prehensive econcept,recognition,measurement and report relatedcontent,this istherationale which tllirdpart prehensive e report parison,mainly analyzes Britainand theUnited Statesandthe ounting Standards Board to theachievementreported makes theimprovement samewith thedifference,applies prehens