中国上市公司收入与成本费用配比性研究
摘要
随着应计制会计在市场中的践行和实施，配比性原则成为其中的重要原则之一，并受到了市场和企业的重视，它关系到一个上市公司的运营发展情况。同时，也是我国上市公司披露损益信息的基础。所谓的配比性原则即是指上市公司需要在一个周期内确认实际获取的收入，必须确认与之相对应的成本与费用支出情况。配比性原则从根本上来说也就是衡量一段时期内上市公司实际收入与成本费用支出的具体情况。上市公司在某个具体阶段的经营业绩好坏可以直接从配比程度上反映出来。通常情况下，盈余状况将关系到投资者对上市公司价值与业绩的判断和评估，它能够更加反映出上市公司的实际运营状况来给投资者作为参考依据。目前，在实务界和理论界都十分关注盈余计量与确认等相关问题。各领域的研究学者不仅注重对盈余数量大小的分析，还将盈余质量作为研究重点进行一系列调研活动。在分析盈余问题时，就必须考量到上市公司收入与成本费用的配比程度，它不仅会对公司盈余数额产生影响，同时也在一定程度上影响着盈余质量。及其合理的把控收入与成本费用的配比性原则也成为会计工作的重中之重，它能够有效地将企业或公司在具体时期内的收入与成本费用情况进行确认、整合，不仅能够帮助企业更好地掌握内部动态发展情况，还能够帮助企业及时作出切实可行的决策和调整，以此来帮助改善运营情况。
关键词
配比性原则配比程度和表现收入与成本费用
China's listed companies income and cost ratio of sex
research
Abstract
With accrual accounting practice and implementation in the market, matching principle to become one of the important principles of them, and by the market and the importance in enterprises, it is related to a listed company's operations development. At the same time, it is the basis of profit and loss information disclosure of listed companies in China. The so-called principle which means the ratio of listed companies need to make sure the actual income obtained in one cycle, must be confirmed with the corresponding costs and expenses situation. Matching principle is fundamentally a period of time is a measure of the specific circumstances of the listed company's actual revenue and cost expenses. The quality of listed companies can be reflected in a specific phase of the business performance directly from the ratio of degree. Under normal circumstances, the surplus situation will be related to the value of listed companies and investors to judge and evaluate the performance, the more it can reflect the actual operating status of listed companies to give investors as a reference. Currently, practitioners and theorists are very concerned about the surplus and other measurement and verification related issues. Researchers in various fields not only focus on the analysis of the size of the surplus quantity, earnings quality will be the focus of research as a series of research activities. In analyzing the surplus problem, we must consider the extent of the proportion of listed companies revenue and costs, which would not only affect the amount of earnings, but also affect the earnings quality to some extent. Its reasonable proportion of the revenue and cost control principles of accounting has become a top priority, it can effectively be business or company within a specific period of revenue and cost situation for confirmation, integration, not only to help companies better understand the internal dynamics of development, but also help enterprises make practical decisions and adjustments in order to help improve operations.
