出版社：Canadian Research & Development Center of Sciences and Cultures
摘要：The enterprise profit distribution and its disclosure problem are analyzed to demonstrate why resumption and improvement of the enterprise statement of profit distribution are needed. It is noted that a limit should be set between disclosures of profit formation and distribution. Resumption of the enterprise statement of profit distribution discloses the conditions of profit distribution in a better way while an improvement helps improve the disclosure of the participation of human capital in enterprise profit distribution. The participation of stakeholders in enterprise profit statement of profit distribution is kept in a “white box” to analyze and study whether the contribution of production factors matches its participation in distribution.
其他摘要：The enterprise profit distribution and its disclosure problem are analyzed to demonstrate why resumption and improvement of the enterprise statement of profit distribution are needed. It is noted that a limit should be set between disclosures of profit formation and distribution. Resumption of the enterprise statement of profit distribution discloses the conditions of profit distribution in a better way while an improvement helps improve the disclosure of the participation of human capital in enterprise profit distribution. The participation of stakeholders in enterprise profit statement of profit distribution is kept in a “white box” to analyze and study whether the contribution of production factors matches its participation in distribution.
关键词：Statement of profit distribution;Profit distribution;Resumption;Improvement
