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随意性支出的分析计量

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摘要 一、随意性支出的概念随意性支出的第一层含义是剔除之后既不影响公司正常经营活动,又不影响企业健康发展的支出。通常,随意性支出被认为是导致企业价值减少的支出。随意性支出可以概括为与公司未来增长无关的支出。即那些由管理层浪费的非必要支出本应该是自由现金流量的一部分,而不能因为是已经发生就认为是必要的。
作者 赵红英
出处 《财会通讯(中)》 2011年第5期84-85,共2页 Communication of Finance and Accounting
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