| 新会计准则折旧方法对企业经营业绩的影响 |
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| 引用本文： | 李利红,肖菊莲.新会计准则折旧方法对企业经营业绩的影响[J].湖南商学院学报,2008,15(2):98-100. |
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| 作者姓名： | 李利红 肖菊莲 |
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| 作者单位： | 1. 湖南省第六工程公司,设计分公司,长沙,410015
2. 长沙市公路管理局宁乡县局,湖南,宁乡,410035 |
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| 摘 要： | 我国2007年1月1日起实施新的会计准则，本文就新准则下的折旧方法作一个简单分析，考察他们对税后净营业利润、经济增加值与自由现金流量三个经营业绩评价指标的影响，更好地反映企业业绩的变化。
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| 关 键 词： | 新会计准则 经营业绩 折旧方法 利润 |
Influence of The Depreciation under New Accounting Rules on Achievement of Enterprise Management |
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| LI Li-hong,XIAO Ju-lian.Influence of The Depreciation under New Accounting Rules on Achievement of Enterprise Management[J].Journal of Hunan Business College,2008,15(2):98-100. |
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| Authors: | LI Li-hong XIAO Ju-lian |
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| Institution: | LI Li-hong XIAO Ju-lian(Design branch company of HUNAN NO.6 ENGINEERING CORPORATION,Changsha 410015) |
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| Abstract: | The new accountant rule of our country was brought into effect on Jan.1st 2007.Author of the paper simply analyses the depreciation under new accountant rule,observing its influence on net operating profit,economic value and free cash flow,the three evaluating management achievement index after tax in order to reflect the change of enterprise achievement better. |
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| Keywords: | New accountant the criterion management achievement amortizes the method profit |
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