企业盈利能力评价指标完善及综合运用浅析

Evaluate the profitability of enterprises and improve the comprehensive use of indicators

以提高投资者运用企业盈利能力评价指标指导其决策的有效性为基础,讨论了现行主要的企业盈利能力评价指标,初步分析了现有盈利指标计算方式本身存在的缺陷,提出了改进后的盈利指标计算公式,介绍了以权责发生制为基础获得的盈利能力指标的不足,设计了基于现金收付制的新的盈利指标,浅析了运用财务信息分析企业盈利能力的局限性,引出了评价企业盈利能力的部分非财务性指标。

Investors use to improve profitability indicators to guide its evaluation of the effectiveness of decision-making based on the current profitability of the enterprises the main evaluation index, a preliminary analysis of the existing calculation of profit targets inherent flaws and to the improved profitability Index formula, introduced to the accrual basis of accounting was based on the profitability of the lack of indicators, design based on the cash basis of the new profit targets, the use of the financial information of the limitations of corporate profitability, led Evaluation of the profitability of the non-financial indicators.