把握利润转移规律——利润战略管理探索  

Grasping the Rules of Profit Migration: An Attempt on Strategic Profit Management

作　　者：杨雄胜[1] 

机构地区：[1]南京大学会计学系,210093

出　　处：《会计研究》2003年第9期8-13,共6页Accounting Research

摘　　要：会计利润确认与计量的短期特质严重地扭曲了利润指标的完整面目 ,削弱了利润指标在战略管理中的积极作用。必须拓展会计利润观 ,使会计确认与计量利润不只停留于短期 ,而且关注长期趋势 ,并使短期与长期利润形成一种此长彼消的关系 ,以充分发挥利润指标的积极作用。为此 ,依据价值转移规律 ,在会计工作中牢固地树立战略利润观 ,企业基于这样的利润信息可以不断地调整并完善经营策略 ,最终赢得持续创造价值的能力。文章借鉴了西方价值转移理论 ,对我国企业如何确立战略利润的观念 。The focus on recognition and measurement of short-term accounting profits has made a distortion of the real essence of profit as an index of enterprise performance. Hence this positive index in strategic management is crippled. In order to bring the index into full play, we should develop the right understanding of accounting profits, which complies with the following two criteria:(1)it not only recognizes and measures the short-term gains and losses, but also pays an attention to the trend of long-time changes.(2) the short-term and long-term profits should ebb and flow according to each other. In the accounting practices, a firm opinion of strategic accounting profits, which is based on the rules of value migration, should be built up. Supplied with the information of strategic accounting profits, enterprises can shift their operational tactics timely, and thus gain an sustainable profit creation ability. Making reference to the theory of value migration, this article tries to illustrate how to establish the viewpoint of strategic profits and how to put forward effective value management in practice.

关 键 词：利润指标 价值转移规律 战略管理 会计 “市值规模比” 

分 类 号：F275[经济管理—企业管理]