摘要
随着经济环境的变化,传统利润表已受到挑战,推行全面收益报告已成为必要。本文分析我国推行全面收益报告的必要性以及存在的制约因素,并提出相应的思路。
The traditional profit reporting has been challenged by the constant change of the economic environment. The promotion of the comprehensive income reporting has become a necessity. This article focuses on analyzing the necessity and the conditions of the promotion of the comprehensive income reporting in China and posing the corresponding strategy.
出处
《福建工程学院学报》
CAS
2003年第4期89-92,共4页
Journal of Fujian University of Technology
