Reflections on Resumption and Improvement of Enterprise Statement of Profit Distribution

Abstract

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.