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一直以来,会计计量对收益的影响是非常显著的。计量单位、计量属性以及资本保全计量模式的选择不同,所计算出的收益也是不同的。因此,收益及其计量问题应当被我们放在重要位置。在今后的发展中,企业要重视收益计量,改变原来的重成本、轻收益的状况;要利用计量方法公正、合理、真实的确定企业的收益,使企业间展开公平竞争;企业要进行自我积累和自我发展,使资本得到维护,从长远角度衡量企业收益。
The impact of accounting measurement on earnings has been significant. The measurement units, measurement attributes and the choice of capital preservation measurement mode are different, and the calculated returns are different. Therefore, the issue of revenue and its measurement should be our priority. In the future development, enterprises should pay attention to the measurement of income and change the original situation of heavy costs and light profits. It is necessary to make use of the measurement method to determine the return of the enterprise fairly, reasonably and truthfully so that the enterprises can conduct fair competition and enterprises should conduct self-accumulation And self-development, so that capital is maintained, in the long run to measure corporate earnings.