当量利润考核是“试金石”

The Touchstone of Achievements: Equivalent Profit

当量利润是追求经营净现金流量最大化的企业利润,突出强调企业经营净现金流量在账面利润中的含量。

Making fake account, reporting false profit arc the usual tricks used by some enterprises. To prevent the tricks, enterprise achievements evaluation system should be improved, and enterprise achievements should not be evaluated according to its profit. Zhang Xiaopei. the manager of Jihua Group Corporation suggested that enterprise achievements should be assessed by equivalent profit. Equivalent profit means the achievements gained by enterprises in a certain period according to the net cash flow. Equivalent profit seeks the profit with biggest net cash flow.