论企业经营业绩的度量与披露

On the Measurement and Disclosure of Enterprise Operating Performance

经营业绩信息是企业利益相关者赖以进行决策的依据,本文在剖析现行企业经营业绩度量与披露方法的基础上,引用经济附加值、综合收益等指标与方法,重新构建企业经营业绩度量与披露体系,以提高会计度量的准确性与披露的科学性,从而提高企业经营业绩信息质量,为各利益相关者提供决策依据。

The information of operating performance is the fundation for the benefit relatives of enterprises to make decisions. Based on the discussion of current measurement and disclosure of enterprise operating performance, this paper cites the indexes and methods of EVA and comprehensive income, and designs a measurement and disclosure system of operating performance. The main objectives of this paper are to improve the accuracy of accounting measurement and the scientific of disclosure, and then the information quality of enterprise operating performance can be improved. It's also considered to provide the foundation of decision making for the kinds of benefit relativea