Author(s)

Yan Fu

Corresponding Author

Yan Fu

Abstract

Comprehensive income information is conducive for the report user to make a secure decision when they analyze enterprise finance. Stating the necessity of comprehensive income index to financial analysis, based on comprehensive income index, this paper builds financial indexes such as comprehensive rate of return on assets, growth rate of comprehensive income, comprehensive rate of return on net assets, growth rate of comprehensive income, etc.. It is a breakthrough for financial analysis index of an enterprise. These indexes can be applied to the analysis of the profitability and ascending ability of the enterprise. Their aim is to improve the scientificity and veracity of enterprise financial analysis as well as to help report users to make a correct financial decision.

Keywords

Comprehensive income; other comprehensive income; financial analysis