论企业经营业绩质量

经营业绩信息是企业会计信息的核心,经营业绩信息质量的优劣直接关系到企业信息使用者决策的准确性。本文在讨论企业经营业绩质量评价标准的基础上,设计定性与定量相结合的企业经营业绩质量鉴别系统,并提出改进企业经营业绩质量的建议,为信息使用者提供清晰、客观评价经营业绩质量的量化标准以及原因分析体系。

A further study On the Operating Performance Quality of Enterprises

The information of operating performance is the core of accounting information of enterprises and the quality of operating performance information is one of the main factors that affect the decision-making of these information users. Based on the discussion of the standard of performance quality evaluation, this paper designs a quality evaluation system that combines qualitative analysis and quantitative analysis and provides the suggestions for performance quality improvement. The main contribution of this paper is that the quantitative standard and analysis system of performance quality evaluation have been set for the performance information users.