CAJ | 학술논문

传统的收益确定主要以历史成本原则、收入实现原则、收入与成本配比原则和稳健性原则为基础，这与日趋复杂的当今社会不能完全适应，传统会计收益受到极大的冲击，全面收益观逐渐盛行。我国2006年2月颁布的《企业会计准则》，已由传统收益报告开始向全面收益报告转变。文章以传统会计收益所面临的挑战为出发点，分析了全面收益报告的相关理论及其对信息使用者的影响。
전통적수익학정주요이역사성본원칙、수입실현원칙、수입여성본배비원칙화은건성원칙위기출，저여일추복잡적당금사회불능완전괄응，전통회계수익수도겁대적충격，전면수익관축점성행。아국2006년2월반포적《기업회계준칙》，이유전통수익보고개시향전면수익보고전변。문장이전통회계수익소면림적도전위출발점，분석료전면수익보고적상관이론급기대신식사용자적영향。
Traditional accounting income measurement was mainly based on historical cost principle, realization principle ,matching principle and cautious principle, which has not been able to adapt to today＇s society, so traditional accounting income faces with more and more great challenge. Comprehensive income and comprehensive income report is just aimed for improving the problems of traditional accounting income. Company Accounting Standards, which was promulgated on February, 2006, has promoted traditional earning report to change to comprehensive income report. The article starts with the challenges which traditional accounting income faces, Analyses the theory relating to comprehensive income report and influence on information users.