浅谈企业财务成果的揭示

目前我国企业的利润表中揭示的利润总额或净利润,总括了营业收益、投资收益和营业外收支净额三部分,这三部分内容虽然都是利润总额和净利润的组成部分,但它们的本质是不同的.评价企业的业绩,特别是评价企业通过经营者自身努力所创的业绩,应使用经营收益和经营净收益的概念.因此,企业在揭示其财务成果时,应将经营收益与资本利得区分开来,在保留现行利润表结构的前提下增加"营业利润表"和"非营业收益表"两张辅表.

On disclosure of financial results

Income before tax and net income are the final financial results of a firm.The evaluation of a firm's performance is mainly based on income before tax and net income that the firm has gained within a specific period of time.At present,income before tax or net income in income statement of Chinese enterprises consists of three parts:operating income,investment income and non operating income.They are the components of income before tax and net income,but they are different in essence.The concept of operating income and operating net income should be used to evaluate the firm's performance,especially that attained through great efforts of operators themselves.Therefore operating income and capital gain should separated when the firm discloses its financial results.And operating income statement and non operating income statement should be added on condition that present income statement is preserved.