综合收益会计信息在投资者决策中的作用一直未有定论。为了深入研究其他综合收益的披露以及目前的列报形式是否影响个体投资者决策以及影响程度，同时，考虑到现实中列报形式和列报项目的多样性以及实证研究的局限性，采用实验的研究方法对以上问题进行探索。发现在控制列报项目的前提下，实验参与者对样本公司的投资比例存在显著差异，说明利润表中列报的其他综合收益会影响投资者的决策。进一步地，其他综合收益在利润表中的列报位置（EPS前后）和列报显著性（是否添加虚线阴影）对投资者决策的影响存在显著差异，在EPS之前且不加阴影强调的前提下，投资者投资决策受到的影响较小，而添加阴影的列报，或在EPS之后不添加阴影的列报，则会对投资者的投资决策产生很大影响。综合而言，获取了财务信息内容和披露形式对使用者影响的证据，有助于更加全面地了解财务信息披露与投资者决策有用的关系，有利于增强利益相关方对综合收益会计信息供求规律的理解，对于综合收益会计规则的进一步完善具有一定参考价值，

The role comprehensive income accounting information is playing in investors' decision-making has not been conclusive. To study the impact that comprehensive income information in the income statement has on investors' decision, this paper uses the experimental method considering the limitation of empirical method and various impacts that different presentation formats may cause. The results demonstrate that comprehensive income information in the income statement does have impact on investors' decision while different presentation formats lead to different impacts. In conclusion, this study obtains evidence of the impact of financial information on investors, which could help us better understand the relationship between financial information disclosure and investor decision-making and the law of supply and demand for comprehensive income accounting information, as well as provide reference for further revision and improvement of comprehensive income accounting rules.