And this paper researches on the resource, measurement and recognition of the comprehensive income in theory, compares with the comprehensive income, economic income, accounting income and taxation income.

• 然后从理论上对全面收益的来源、确认、计量进行探讨,对全面收益、经济收益、会计收益和税收收益进行分析比较,揭示经济收益和全面收益实质上的一致性;