On the one hand , people can not but accept the existing report system , on the other hand diligently seek for the high - grade income index that can measure company performance well and truly . many new performance evaluation index derived from the accounting profit like the surplus income index , the comprehensive income index , the core earning index and the economic value added are recognized by the market 人们一方面不得不接受现有的利润呈报系统,另一方面又不断努力寻找能够真实、准确度量公司业绩的高质量收益指标,大量由会计利润衍生出来的新业绩指标,如剩余收益、全面收益、核心盈余、经济增加值不断被市场所关注和重视。
The residual income of the firm can carry on quantization , and reflect the stake among each participator and financial risks of the firm , so the residual income of the firm can be the financial goal under the circumstances that the residual income maximum of the firm is subordinate to the firm value maximum , which is the goal of the firm 同时由于企业剩余收益能够进行量化，体现企业各参与者之间的利害关系和企业的财务风险，因此企业的剩余收益最大化完全可以统一在企业价值最大化这个企业目标之下成为企业的财务目标。
