财务业绩数据形成潜规则之防范对策

Prevention Measures against Unspoken Rules of the Formation of Financial Performance Data

财务业绩数据是企业财务情况的直接反馈,由于其特殊的意义和价值,业界已然形成一套生成财务业绩数据流行的潜操作规则;这套潜规则无疑破坏市场的公平和效率,对潜规则操作进行背后深层次的思考和治理有明显的现实意义;论述了对于利用潜规则操作生成财务业绩数据的防范对策。

Financial Performance data is the direct feedback on enterprises＇ financial situation,because of its special significance and value,administrators of enterprises has formed a set of popular unspoken operating rules.Unquestionably,these unspoken operating rules will affect the market＇s equity and efficiency.It is very important and of great practical significance to think deeply on how to control those unspoken rules.The paper mainly talks about management strategies of how to deal with the problem of using unspoken operating rules to create financial performance data.