企业业绩报告的现状及其改进建议

The analysis of enterprise performance and suggestions for it's improvment

企业业绩报告是投资者、债权人等广大会计信息使用者最为关心的信息之一。文章在深入分析收入确认、费用计量、业绩计量等方面的基础上,详细论述了现行企业业绩报告中存在的局限性,以期对业绩报告的改进提供理论依据。

Enterprise performance reports to investors, creditors and other general accounting information users are the most concerned messages, This article in -depth analysis bases on revenue recognition, cost measurement, per- formance measurement, then discusses in detail the limitations of status report in I order to providing a theoretical basis for the improvement of performance reports.