管理会计视角下IT企业价值评估模型构建
发布时间：2018-10-17 09:54
【摘要】：正一、会计收益:期间业绩的代表指标会计收益一般是指企业期间交易的已实现收入和相应费用之间的差额,是以财务资本维护为基础所确定的收益,是在从本期收入中回收或维护了企业以货币计量的本期所耗资本的购买力后所确定的收益。它是以历史成本、实现与配比和谨慎三原则为依据,采取一定的方法和原理,核算企业在一定会计期间实际经济交易的结果。因此,会计收益可以反映企业的主要经营成果,它既是企业纳税的根据,也是企业进行项目投资、信贷决策以及财务预测的工具,还是衡量企业经营效率的重要指标。
[Abstract]:Accounting income: the representative index of period performance accounting income generally refers to the difference between the realized income and the corresponding expenses of the transaction during the enterprise, and is the income determined on the basis of the maintenance of financial capital, Income is determined by recovering or maintaining the purchasing power of the capital consumed by the enterprise in monetary terms from its current income. It is based on the three principles of historical cost, realization and proportioning, and caution, and adopts certain methods and principles to calculate the actual economic transactions of enterprises in a certain accounting period. Therefore, the accounting income can reflect the main business achievement of the enterprise. It is not only the basis for the enterprise to pay taxes, but also the tool for the enterprise to make project investment, credit decision and financial forecast, as well as an important index to measure the efficiency of the enterprise operation.
【作者单位】： 成都信息工程学院;
【分类号】：F426.6;F406.7
[Abstract]:Accounting income: the representative index of period performance accounting income generally refers to the difference between the realized income and the corresponding expenses of the transaction during the enterprise, and is the income determined on the basis of the maintenance of financial capital, Income is determined by recovering or maintaining the purchasing power of the capital consumed by the enterprise in monetary terms from its current income. It is based on the three principles of historical cost, realization and proportioning, and caution, and adopts certain methods and principles to calculate the actual economic transactions of enterprises in a certain accounting period. Therefore, the accounting income can reflect the main business achievement of the enterprise. It is not only the basis for the enterprise to pay taxes, but also the tool for the enterprise to make project investment, credit decision and financial forecast, as well as an important index to measure the efficiency of the enterprise operation.
【作者单位】： 成都信息工程学院;
【分类号】：F426.6;F406.7
【参考文献】
相关期刊论文 前2条
1 李汶静;陈丙;;基于自由现金流量的企业价值评估方法的探讨[J];价值工程;2008年04期
2 春燕;陈小英;;自由现金流量与企业价值评估[J];网络财富;2008年06期
【共引文献】
相关期刊论文 前10条
1 魏素艳;张红;;高新技术企业价值影响因素的实证分析——来自沪深两市电子信息技术行业的经验数据[J];北京理工大学学报(社会科学版);2006年05期
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