使用全面收益概念、改造传统的利润概念,形成以利润和全面收益两个指标共同反映企业经营业绩的格局,既可以通过全面收益全面反映企业会计期间内的经营业绩,又可以提高利润指标的预测价值和质量。因此,全面收益表应在我国得到应用。 Use the concept of total benefits, the transformation of the traditional concept of profit, the formation of both profit and total return of the two indicators reflect the business performance of the enterprise pattern, either through comprehensive income to fully reflect business operating performance during the accounting period, but also can improve the forecast of profit targets Value and quality. Therefore, the comprehensive income statement should be applied in our country.