论文部分内容阅读
评价企业的盈利能力,实质是评价企业管理层对企业管理的努力程度。但现行会计准则即新《企业会计准则》将非正常性的资产减值损失、公允价值变动损益和投资收益包装成了营业利润,模糊了盈利与管理层努力程度的关联,歪曲了利润结构,夸大了企业创造经营收入和经营性现金流量的能力,影响了对企业盈利能力和可持续发展能力的判断。因此,有必要对现行会计准则下盈利能力评价指标进行适当的改进。
Evaluation of corporate profitability, in essence, is to evaluate the level of corporate management efforts on business management. However, the current Accounting Standard, the new Accounting Standard for Business Enterprises, encapsulates non-normal asset impairment losses, changes in fair value gains and investment returns into operating profit, blurs the link between profitability and management effort, distorts the profit structure, Exaggerated the ability of enterprises to create operating income and operating cash flow, affecting the corporate profitability and ability to judge the sustainability. Therefore, it is necessary to properly improve the evaluation index of profitability under the current accounting standards.