企业实务中业绩补偿的会计处理分析  

Analysis of Accounting Processing of Performance Compensation in Enterprise Practice

作　　者：左明威 ZUO Ming-wei(EUROCRANE(CHINA)Co.,Ltd.,Suzhou 215211,China)

机构地区：[1]法兰泰克重工股份有限公司,江苏苏州215211

出　　处：《中小企业管理与科技》2020年第21期147-148,共2页Management & Technology of SME

摘　　要：随着我国社会主义市场经济体系的日益完善以及优化,在股权投资过程中,业绩对赌形式已经成为常见的控制方式,涉及企业实务中一系列的业绩补偿问题。论文主要针对企业实务中业绩补偿的会计处理策略以及方法进行探究,希望能为企业的会计工作提供一定的参考,有效维护企业的利益,减少企业的经济损失。With the improvement and optimization of the socialist market economy system in China,the form of performance bet has become a common control mode in the process of equity investment,which involves a series of performance compensation problems in the practice of enterprises.This paper mainly aims at the accounting treatment strategy and method of performance compensation in enterprise practice,hoping to provide some reference for the accounting work of enterprises,effectively safeguard the interests of enterprises and reduce the economic losses of enterprises.

关 键 词：企业实务 业绩补偿 会计处理 

分 类 号：F275[经济管理—企业管理]