“利润”指标一直是我国用来检验企业经营管理工作的绩效标准,即使是上市公司的“每股净利润”指标也超不出“利润”指标的基本特性和概念框框。从某个侧面来说,“利润”指标确实是衡量了企业的贡献,也是企业依靠内源性融资实现增长的手段,但它不可避免地存在以下几个方面的缺陷。 The “profit” indicator has always been the performance standard used by China to test the management of the company’s operations. Even if it is the “per share net profit” index of listed companies, the basic characteristics and concepts of the “profit” index cannot be exceeded. . From a certain perspective, the “profit” indicator is indeed a measure of the company’s contribution. It is also a means by which companies rely on endogenous financing to achieve growth, but it inevitably has the following defects.