【摘要】 企业的收益质量问题，对企业的生存和发展是一个生死攸关的问题。本文从企业收益计算方法、企业所面对的外部环境和企业内部因素三方面，分析了目前企业收益质量不高的种种原因和现象，并提出了提高企业收益质量和对企业收益质量进行考核的一些办法。更多还原

【Abstract】 The income effect is very important problem for the survival and development of enterprise. The paper analyses the cause and appearance of low quality at present, from three aspects including accounting method, external conditions and internal factors. It also puts forward methods on improving and examining income effect.更多还原