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在会计中,最重要的财务业绩计量指标毫无疑问就是净收益。而以历史成本原则、配比原则和稳健原则为基础的净收益只计量像销售活动等特定活动的结果,仅能反映当期已经实现的财务业绩,而不能反映当期已经取得的全部财务业绩,导致使用者无法及时、合理地评价各类交易、事项和情况对企业财务业绩的贡献,严重降低了净收益作为财务业绩计量的重要性。大量会计实证研究证明,收益表的相关性随着时间的延迟而持续降低。笔者认为,传统的损益表存在如下不可克服的缺陷:
In accounting, the most important measure of financial performance is undoubtedly the net income. The net income based on historical cost principle, matching principle and prudent principle only measures the result of specific activities such as sales activities, which can only reflect the financial performance that has been realized in the current period, but can not reflect the entire financial performance that has been achieved in the current period, resulting in Users can not timely and reasonably evaluate the contribution of various types of transactions, events and situations to the financial performance of enterprises, seriously reducing the net income as a measure of financial performance. A large number of accounting empirical studies have shown that the correlation of income statement continues to decline over time. The author believes that the traditional income statement has the following insuperable defects: