regarding as actions taken by many countries " accounting standard establishing association and iasc, the reform about traditional performance statement focus on extend the definition of traditional income and adding an new statement ( 4th financial statement )-comprehensive income statement, to reflect an entity's real financial performance . on this condition, china should actively exposure income reporting model which agree with our own economic development circumstance . so intent of this thesis is to analyze the possibility of implying comprehensive income statement, thereby try to discuss about how to implement comprehensive income statement now 鉴于收益呈报模式改革的大趋势,我国也在积极探索适合我国经济发展情况的收益呈报模式,写作本文希望能通过细致的分析全面收益呈报在国外的发展应用情况,进而结合我国目前的经济发展水平探讨在我国推行全面收益呈报的前景及存在的问题,力求对改革我国的收益呈报模式有所裨益。