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在社会主义市场培育和发展的进程中,企业作为独立的商品生产者和经营者所提供的会计信息,既要满足国家宏观经济管理的需要;又要满足与企业有各种利害关系的外部集团(如投资者、债权人等)和企业管理当局的需要。在会计提供的信息中人们最为关心的就是企业收益。因为,收益反映了企业的经营成果,是纳税和财富再分配的对象,收益对于股东投资决策和信贷决策有重大影响,是衡量企业经营效益的标志,也是进行财务预测的重要指标。影响收益确定的因素很多,本文着重分析两个重要资产项目的计价对收益确定的影响。
In the process of cultivating and developing the socialist market, the accounting information provided by the enterprise as an independent commodity producer and operator must satisfy the needs of the country’s macroeconomic management; it must also meet the external groups that have various interests with the enterprise. (such as investors, creditors, etc.) and the needs of business management authorities. Among the information provided by accounting, people are most concerned about corporate profits. Because the income reflects the business results of the company, it is the object of taxation and wealth redistribution. The income has a significant impact on the shareholders’ investment decisions and credit decisions. It is a measure of the company’s operating efficiency and an important indicator of financial forecasting. There are many factors affecting the determination of income. This article focuses on analyzing the impact of pricing of two important asset items on the determination of returns.