摘要
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.
出处
《河南科技学院学报（社会科学版）》
2012年第9期13-15,共3页
Journal of Henan Institute of Science and Technology
关键词
业绩报告
全面收益
改进建议
会计准则
enterprise performance reports
comprehensive income
suggestions for improvement
accounting stand-ards
