沃伦·巴菲特：伯克希尔 1982 年致股东信·摘录4

To managers faced with such deterioration, a more flexible measurement system often suggests itself: just shoot the arrow of business performance into a blank canvas and then carefully draw the bullseye around the implanted arrow. We generally believe in pre-set, long-lived and small bullseyes. However, because of the importance of item (3) above, further explained in the following section, we believe our abandonment of the operating earnings/equity capital bullseye to be warranted.

出处： https://www.berkshirehathaway.com/letters/1982.html
定位：1982 Chairman's Letter, excerpt 4 · 核对日期：2026-10-19 · 核验：短摘录

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