试论盈余质量分析

随着现代企业制度的建立,企业的各项经营管理活动日趋市场化,关注企业的利害关系人更加广泛,而盈余作为评价企业生存发展能力的一项重要指标,更是报表使用者关注的焦点。但是,如果仅眩惑于丰厚的盈余,那么就难免作出错误的决策。只有透过现象看到盈余的实质才能回避风险,保护自身利益。

Analysis of the Quality of Profit

With the establishment of modern enterprise system, the management activity tends to be marketlizedand more and more people get involved into the stake of enterprise. Profit, an important index to evaluate the ability ofenterprise's survival and development, is the focus of statistics-reporter. The only satisfaction of profit will be mislead-ing. The right realization of the essence of profit can avoid risk and protect interest.