其他综合收益列报对提高会计信息质量的作用

摘  要:其他综合收益是反映企业根据企业会计准则规定未在损益中确认的各项利得和损失扣除所得税影响后的净额,是综合收益的重要组成部分。该项列示的增加使财务报表使用者更全面地了解企业权益性交易以外的所有业务产生的收益而不仅仅是净利润的贡献,同时会降低管理者盈余管理的动机。本文通过对其他综合收益列报的内容及理论意义进行论述，并结合目前我国上市公司列报情况说明实践意义。进而探讨造成理论与实践差距的原因，提出缩小差距的途径。
关键词:综合收益；其他综合收益；决策有用；盈余管理

The Role of Other Comprehensive Income in Improving the Quality of Accounting Information

Abstract：Other comprehensive income is the net profits and losses which are according to accounting standard can not recognized in the net profits and losses. Comprehensive income is consisted of the net profits and other comprehensive income. The increase of other comprehensive income would help inventors to make proper decisions. The users of financial statements can have a comprehensive understanding of all income except which caused by equity transactions. It also contributions to reducing earning management. This passage based on the content of comprehensive income. And discuss the theoretical significance of other comprehensive income. Then by presenting the current situation of listed companies , present the significance of other comprehensive income in practice .
Key words: Comprehensive Income; Other Comprehensive Income; Earnings Management ; Decision-usefulness

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