会计利润

EVA作为一种新型的企业绩效评价指标，有效的克服了传统的，以会计利润为基础的业绩评价指标存在的种种缺陷。

As one new-type index of evaluating enterprise performance , EVA a effectually overcomes the sorts of defects of the traditional evaluation index of achievement based on accounting profit .

并在会计利润的基础上发展了业绩的评价指标，构建了新的公司治理业绩的衡量指标&公司治理剩余（CGS）。

And we developed the performance indicators on the basis of the accounting profit evaluation to construct a new measure of performance of corporate governance - Corporate Governance Surplus ( CGS ) .

为加入WTO作好准备（英文）如何分清会计利润与应纳税所得额

Get Ready for WTO Entry How to Differentiate Accountant Profit from Dutiable Income

第二章阐述了EVA与会计利润的区别和联系；

Second , the different and relation between EVA and operating profit ;

从实质上看，EVA仍然是一种利润指标，但它与会计利润有显著不同。

Although , EVA still is one kind of profit target in essence , which has obvious difference with accountant profit .

用EVA指标代替传统的会计利润作为薪酬激励机制的核算基础是近几年学术界所讨论的热点。

Using EVA index to replace the tradition accountant profit to stimulate the machine-made accounting basis as salary payment is hot spot discussed by academic circles in recent years .

鉴于管理层收购过程中的盈余管理行为会对上市公司的会计利润和相关财务数据产生重大影响，进而影响上市公司MBO的绩效研究。

However earnings management during MBO will definitely influence the accounting profits and financial data of listed companies , therefore impacting the effects of MBO toward the performance of listed companies .

因为投资者经常会根据报表反映的利润来判断上市公司的业绩，为了达到获得资本市场上的收益，实现企业的融资目标或者ST公司避免退市等目标，操纵会计利润成为了经理人员的常用手段。

Because investors judged listed companies performance evaluation based on accounting profit performance , in order to achieve the revenue targets or avoid delisting goals , manipulating the accounting profits has become a common means of managers .

第三部分通过与会计利润指标、现金流量指标以及市场增加值比较分析得出经济增加值（EVA）可以有效的衡量公司治理目标；

The third section compares and analysis the profit measurement , cash-flow measurement , MVA and EVA , then get a conclusion that EVA is the best way to measurement the object of corporate governance .

会计利润、现金利润及EVA是对目前企业业绩评价的主要指标，也是各利益相关者在进行投资时要参考的重要指标。

Net profits , cash profits and EVA are currently not only the main indicators of enterprise performance evaluation , but also the indicators that the various stakeholders to refer to when making an important investment decision .

EVA最为简单的定义是公司净经营利润扣除债务和股权资本成本的利润余额，相对传统的会计利润，EVA最大的优点在于其考虑了所有生产要素的成本。

The simplest definition of EVA is the surplus profit after deducting the cost of the liabilities and the shareholders ' equity from net operating profits . The most prominent advantage of EVA lies in that it takes the cost of all production elements into consideration .

从评价代理人业绩必要性出发，分析了EVA业绩评价指标的经济学含义，指出EVA不同于当前的会计利润指标，是企业财富真正增长之所在；

The paper starts with evaluating the necessity of agents ' performance , followed by the analysis of economy significance of EVA performance evaluation index . Then it is presented that EVA means the real increase of enterprise wealth , different from the present account profit index .

传统的会计利润观念已成为中国经济发展的桎梏，要有一个新观念，新办法，解决和克服困难。

Traditional accounting view has become a bar for Chinese economy .

上市公司会计利润操纵的实证研究

The Practical Research of Controlling Accounting Profits in Listed Company

会计利润与纳税所得的差异及其处理

Settlement of the difference between accounting profit and after-tax income

对会计利润与应税所得之间差异的分析

Analysis and Summary of the Difference between Profit and Income

会计利润和经济利润是一对既有联系又有区别的概念。

Accounting profits and economic profits are related and different from each other .

会计利润表在会计报表中有非常重要的作用。

Accounting profit table has played a great important role in accounting statement .

公允价值变动损益加剧了会计利润与现金流量之间的不一致性。

Changes in fair values intensified the inconsistencies between accounting profit and cash flow .

会计利润是好，可手头现款才是能拿来付账单的。

Accounting profits are nice , but cold cash is what pays the bills .

会计利润与应纳税所得额的差异分析

The Differences between Accounting Profits and Taxable Incomes

上市公司现金流量与会计利润相关性的实证研究

Empirical Research on Correlation between the Cash Flow and the Profit of the Public Limited Company

盈余管理与制度失效&股份合作制企业以会计利润为依据的激励制度和分配结构安排的缺陷

Profits Management and Institution Invalidation & Defects of Stimulating Institution Based on Accounting Profits and Distr

会计利润的不确定性思考

Thoughts on Uncertainty of Accounting Profits

会计利润和经济利润

Accounting Profits Economic Profits

如何分清会计利润与应纳税所得额（2）计列收入与费用的盈余管理分析。

How to Differentiate Accountant Profit from Dutiable Income ( 2 ) earnings management by revenue and expenditure .

经济利润为会计利润扣减资本成本的剩余收益，是评价资本增值和股东价值的重要指标。

Economic profit , as a surplus profit , is the important index to evaluate capital value increase and stockholder 's profit .

公司控制权由国家转至法人后，在会计利润提高的同时，盈余管理程度也相应增加。

Furthermore , when corporate control rights transfer from the government to legal-person shareholders , earnings management increased too , though profit enhanced .

会计利润没有考虑权益资本的成本，而且它基于的会计制度存在很多与股东利益不一致的地方，因此现行业绩指标不能客观衡量股东价值的增长，更不能实现股东价值最大化的目标。

Accounting profit don 't consider the cost of equity capital and mere are much difference between accounting principles and benefit of shareholder .

因此，以现行会计利润为基础的公司财务理论研究的可靠性在某种程度上说有待考虑。

Therefore , the reliability of the current accounting profits based theory of corporate finance research in a way that to be considered .