Comprehensive Income

Research on the Comprehensive Income Theory and Application

全面收益理论和应用探讨

The statement of financial performance and comprehensive income are closely related .

财务业绩的全面报告与综合收益是密不可分的。

Comprehensive income tax in practice has different features from perfect income tax .

现实中的综合所得税有与完美的综合所得税不同的特点。

Accounting environment Accounting objective Presentation format of comprehensive income ;

会计环境；会计目标；综合收益列报格式；

On Application of Comprehensive Income and Comprehensive Income Statement

论全面收益和全面收益表在我国的应用

The idea applying comprehensive income is used for accounting report reform in recent years .

引入综合收益理念是近年来我国会计报告改革的方向之一。

So the theory of comprehensive income chose the measuring model of realizing cost .

所以，全面收益理论选择了现实成本计量模式。

In the first part , I mainly introduce the background of comprehensive income and its development .

本文分为五部分，第一部分主要介绍全面收益产生的历史背景及发展。

Firstly , in taxation pattern , we should put to Comprehensive Income Tax .

一是我国的个人所得税制模式，应选择分类与综合相结合的税制模式；

Under these circumstances , the comprehensive income theory has been increasingly accepted by people .

在这一背景下，全面收益理论作为一种全新的收益理论正日益为人们所接受。

Comprehensive Income Accounting Research

全面收益会计研究

This act made the research of disclosure of comprehensive income become more timely and necessary .

这一举措使全面收益信息披露的研究更具时效性和必要性。

Considerations of practising comprehensive income report in China

我国推行全面收益报告若干思考

This part analyzes the content of comprehensive income and proposes to four theoretical basis of comprehensive income .

本章分析了国外与我国对全面收益内容的界定情况，并提出了全面收益四个理论基础。

On the Comprehensive Income Accounting

综合收益会计浅论

The effect made by productive special subsidies is better than that made by comprehensive income subsidies .

相比而言，生产性专项补贴政策的总体效果优于综合性收入补贴政策。

Comprehensive income and its display

综合收益及其列报

In addition , the model of historical cost measuring can not deal with the measuring of comprehensive income .

同时，历史成本计量模式对全面收益的计量却无能为力。

Comprehensive income is the result of economic income and accounting income adjusting and converting mutually .

全面收益是经济收益和会计收益相互协调和相互转化的结果，它代表着现代收益理论的发展方向。

The accounting theory of comprehensive income is the re - form and development of the traditional accounting theory of income .

综合收益会计理论是传统收益会计理论的改造和发展。

Research on the Usefulness of Comprehensive Income in China & The Empirical Analysis based on the Implementation of New Accounting Standards

全面收益信息在我国的有用性研究&基于新会计准则的实证分析

This article discusses the feasibility in the practice under a comprehensive income framework and good enforceable environment .

本文探讨通过引入全面收益概念、建立公允价值良好的实施环境以增强实务上的可行性。

For the firsttime , this paper carried on the empirical research of the other comprehensive income .

本文首次对其他综合收益的信息含量进行实证检验。

Thirdly , the theoretical foundation of the Categorized Income Tax and the Comprehensive Income Tax is different .

而且，分类所得税制和综合所得税制的理论基础不同；

The comprehensive income statement based on this theory is accepted as the fourth financial statement in the western countries .

基于此理论而编制的全面收益表，被西方发达国家作为第四张报表展现在人们面前。

Analysis of the causes leading to differences in value relevance of comprehensive income in different countries / regions has been done .

第四，对综合收益价值相关性的国别差异进行了原因分析。

The specific reform measures are as follow : ① Determine which kind of incomes are involved in comprehensive income .

具体的改革措施为：①确定综合征收部分的所得种类。

Then , gradually absorbed the meaning of economics income into a new income view , the comprehensive income view has been formed .

于是，逐渐吸收经济学中收益的涵义，形成了一种新的收益观即全面收益观。

It is under this background that the comprehensive income theory , a kind of brand-new income theory , is accepted by the people .

正是在这一背景下，全面收益理论，一种全新的收益理论正在为人们所接受，基于此理论而编制的全面收益报告成为当代理论研究的新热点。

Through research , we draw the following conclusions : First , both comprehensive income and its components with the stock price significantly positive correlation .

通过研究，论文得出了以下结论：一、综合收益及其构成项均同股价具有显著的正相关关系。