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本文从财务业绩评价的视角,通过分析贵州茅台巨额营业税金及附加对营业收入及营业利润合理性的影响,发现营业税金及附加的存在使得企业高估了用以计算利润指标的收入,影响到营业利润损益计算模式的准确性,且不利于税率不同行业、企业进行盈利能力及规模大小的比较。为了弥补现行营业利润损益模式及其在评价企业基本经营业绩存在的局限,本文提出并界定营业净收入、收入成本和利润贡献的概念及利润贡献损益计算模式。本文的研究成果拓展了经营业绩评价的研究视角,为上市公司经营业绩质量评价提供了一套较为实用的分析方法。
From the perspective of financial performance appraisal, through the analysis of the influence of huge sales taxes and surcharges of Moutai on the rationality of operating income and operating profit, it is found that the business tax and the additional existence make the enterprises overestimate the revenue used to calculate profit targets and affect Profit and loss calculation of operating profit model accuracy, and not conducive to the tax rate of different industries, companies profitability and size of the comparison. In order to make up for the current profit and loss model of operating profit and its limitations in evaluating the basic operating performance of the enterprise, this paper proposes and defines the concepts of operating net income, revenue cost and profit contribution, and profit contribution profit and loss calculation mode. The research results of this paper expand the research perspective of business performance evaluation and provide a set of more practical analysis methods for the performance evaluation of business performance of listed companies.