上市公司主业鲜明率的修正方法

A Method to Amend Main Business Vivid Rates

指出了常用的主业鲜明率在实际使用中遇到的问题,主要问题是计算值会出现无意义的结果,并且对真实主营业务比率的反映会有不真实的情况,提出了修正的方法,即通过修正企业经营总体规模的方法进行修正,最后通过实际计算证明修正结果消除了无意义的结果,也更加真实地反映了主营业务的比率。

The main business vivid rates have some problems in practical application. Some meaningless results may appear in the calculated results. And the real rates of main business scale to total business scale may be distorted as well. Then an amended method by amending the total business scale of enterprises is presented. The practical calculation demonstrates that the meaningless results are eliminated and the calculated rates are closer real rates than before.