改进利润计量管理的战略性思考

Strategic Reflection over Profit Measurement Management

现行会计利润计量只关注短期忽视长期,不能适应战略管理的现实需要,必须以企业价值增长理论为指导,拓展会计计量利润的空间及目标。利润战略管理的基本内容包括构筑利润导向型经营策略体系、培育企业利润心理和建立有效保护企业利润的战略控制体系。文章认为,销售利润率、预期利润增长率、资产效率、战略控制指数、市值收益比率这5个指标的复合计量,可以作为会计对战略转移利润进行核算的一种尝试。最后,作者借鉴国际权威咨询公司的成果对各类企业如何立足自身客观条件逐步实现价值增长提出了具体的策略思路。

Methods used in current accounting profit measurement focus so more on short-term earnings growth that they can't meet requirement of strategic management.So,we should exploit the space of accounting profit measurement.The content of profit strategic management mainly includes system of profit-oriented operating strategy,profit mentality in enterprises,and the system of strategic control that can efficiently ensure the profit.This paper figures that mixing measurements of profit margin,expected profit growth,assets efficiency,strategic controlling index and price-to-sales ratio can be taken as an attempt of practice of strategic transferring profits.At last,according to research fruits of international authoritative consulting companies,the author puts forward some detailed suggestions on how to carry out value growth on objective conditions.