我国企业传统盈利能力评价体系的局限性及改进

我国企业传统盈利能力评价体系的局限性及改进
 
摘 要: 企业盈利能力的评价是为了实现企业战略目标，运用特定的指标和标准，采用科学的评价方法，对企业盈利状况以及未来的盈利潜力做出的1种判断。盈利能力是企业赖以生存的首要标志，客观准确地对企业盈利能力做出评价，是债权人、投资人、以及企业的其他利益相关者的要求，同时也是企业管理者自身的要求。本文对传统盈利能力评价体系进行了分析和总结，指出了存在的1些问题并提出了1些新的指标，皆在提高企业盈利能力和企业业绩评价体系的科学性、合理性，促进企业健康协调发展，满足企业各利益相关者评价企业的需要。

关键词: 盈利能力；会计利润；现金流量；自由现金流量

The Drawbacks and Improvements on Our Country’s Traditional Enterprise Earnings Ability Evalution
 
Abstract: The evaluation of the enterprise earnings ability is to realize the enterprise’s earnings goal, utilize the specific standard and target, produce one kind of judgement to the enterprise earnings condition and future earnings potentials. Earnings ability is one of the most important part of an enterprise. It is also the most important information to the owners and the investors.  Through analysis and summary to the influence profit ability, this article pose a new target to adapt to the new environment. All these standards are for the propose of enhancing the evaluation of the enterprise earnings ability scientific nature and rationality.

Key words: Enterprise earnings ability;  Accounting profit;  Cash flow;  Free cash flow