| 摘要 | 第4-5页 |
| Abstract | 第5页 |
| Part 1 Introduction | 第6-19页 |
| 1.1 Research Background | 第6-12页 |
| 1.2 Definition of relevant concepts | 第12-14页 |
| 1.3 Research purposes and significance | 第14-15页 |
| 1.4 Research thinking and methodology | 第15-16页 |
| 1.5 Theoretical structure of this paper | 第16-19页 |
| Part 2 Literature Review | 第19-27页 |
| 2.1 Research on the Value Relevance of Accounting Earnings | 第19-23页 |
| 2.2 Research on the Value Relevance of Comprehensive Income | 第23-26页 |
| 2.3 Summary | 第26-27页 |
| Part 3 The Concept and Components of Other Comprehensive Income | 第27-35页 |
| 3.1 The Concept of Other Comprehensive Income | 第27-30页 |
| 3.2 The Components of Other Comprehensive Income | 第30-35页 |
| Part 4 Analysis of the situation of Presentation and Disclosure of Other ComprehensiveIncome | 第35-53页 |
| 4.1 General disclosure and presentation situation of Other Comprehensive Income | 第35-36页 |
| 4.2 Analysis of existing problems and reasons of the presentation and disclosure of Other Comprehensive Income | 第36-43页 |
| 4.3 Case analysis of listed companies in the presentation and disclosure of Other Comprehensive Income | 第43-53页 |
| Part 5 Empirical Analysis of the Value Relevance of Other Comprehensive Income | 第53-61页 |
| 5.1 Theoretical Analysis and proposal of research hypothesis | 第53-54页 |
| 5.2 Research Design and Descriptive Statistics | 第54-58页 |
| 5.3 Analysis of the empirical research results | 第58-61页 |
| Part 6 Conclusion | 第61-64页 |
| 6.1 Research Conclusion | 第61-62页 |
| 6.2 Political Recommendations | 第62-63页 |
| 6.3 The limitation of this paper | 第63-64页 |
| REFERENCES | 第64-66页 |
| 后记 | 第66-67页 |
