决策有用论要求以“相关性”作为收益信息的关键质量特征，为弥补传统收益信息的不足，以美国为代表的西方各国提出了全面收益的概念，并纷纷制定准则要求呈报全面收益信息，以增进收益信息的有用性。结合我国今年2月新颁布的《企业会计准则》，本文分析了我国目前收益确认的模式，论述了新准则下我国呈报全面收益信息的必要性，并创新性地提出了分两个阶段进行全面收益呈报范式改革的建议。全文分四个部分。
本文首先介绍了以历史成本原则、实现─配比原则和稳健性原则为基础的传统收益确认模式下的收益信息，面对经济环境和使用者信息需求的变化所暴露出来的种种局限性，并得出结论：呈报全面收益信息是决策有用论下的必然选择。
文章的第二部分通过与传统净收益概念相比较，阐述了全面收益的概念和特点，并系统分析了呈报全面收益信息的理论价值：使会计收益更有经济学内涵；符合财务学上的干净盈余理论；符合会计学上的总括收益观和财务报表勾稽理论。
在本文的第三部分阐述了美国FAS130《报告全面收益》对全面收益信息的呈报要求，列示了双报表格式、单一报表格式和权益变动表格式，并得出了有益的结论和启示。
本文的最后一部分先是分析了我国呈报全面收益信息的必要性，然后提出了我国呈报全面收益信息的建议。首先，建议针对新准则下我国利润表要素设置的不足，可以将“利得”、“损失”与“收入”、“费用”一样作为独立的利润表要素。其次，依据新准则后收益呈报的特点，建议我国分两个阶段完成全面收益信息呈报的改革，并详细论述了各阶段全面收益表的项目和格式。最后，本文从全面收益准则的制定、税收法规的完善和社会审计三个角度探讨了我国呈报全面收益信息的配套问题。
关键词： 决策有用论、全面收益、其他全面收益、实现原则
ABSTRACT
“Relevance” is considered to be the key quality character of the income information under the “Decision Usefulness View”. In order to make up the shortcomings of the traditional income information and enhance the usefulness, west countries represented by US posed the concept of comprehensive income, and release new accounting standards in which the comprehensive income is required to be presented. New enterprise accounting standards are released in China in Feb. this year. The current income recognition model of our country is discussed in this paper on analyzing the latest standards base and the necessary of presenting comprehensive income information in our country are provided. Finally, a two-stage newly suggestion is proposed to begin the reform of presentation of comprehensive income in China. This paper is divided into four parts.
In the beginning, series shortcomings of the income information under the traditional model based on the historical cost principle, the realization principle and the matching principle and the stability principle are discussed. And then we come to a conclusion that presentation of comprehensive income information is the choice under the “Decision Usefulness View”.
In the second part, by comparing with the concept of net income under traditional model, the concept and the character of comprehensive income is defined. And then the theoretical value, including having more economical value, supported by the clean-surplus theory from financial side, the all-inclusive income view and the articulation theory between financial statements, of presentation comprehensive income information is analyzed.
In part Ⅲ, FAS 130 of FASB is introduced and different permitted approaches of disclose the comprehensive income information is demonstrated including the two-statement format, the one-statement format and the statement-of-changes-in-equity format. At the end of this section, some useful conclusions are argued.
In the last part of this thesis, the necessary of presentation of comprehensive income information in our country is firstly analyzed, continued with the newly suggestion of how to present the comprehensive income information. “Gains” , “losses” can be set as the same important element of the income statement as “income”, “expense” in order to make up the element-shortcoming of the current income statement. A two-stages reforming project under the latest standards is given, and the items and the formats of each stage is discussed in detail. At last, the matching problems of presentation of comprehensive income information are stated including the standard making, the perfect of the taxing law and the social auditing.
Key words: Decision Usefulness View, comprehensive income, other comprehensive income, realized principle
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