会计收益和经济收益之对比分析
首发时间:2010-06-02
摘要:会计收益与经济收益是两种不同的企业收益概念。本文分别介绍了会计收益和经济收益的内涵及确认和计量,并分析了会计收益和经济收益的关联和差异,指出目前我国采用会计收益的弊端,最后指出会计收益应与经济收益相协调,以适应国内外经济环境的重大变化,从而解决企业生存发展中存在的问题。
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Comparative analysis of Accounting earnings and economic benefit
Abstract:Accounting earnings and economic benefits are two different concepts of corporate earnings. The paper introduced the content,the recognition and measurement of accounting earnings and economic benefits, and analyzed the association and differences, pointing out the defects of the use of accounting earnings in China, concluded that accounting earnings and economic benefits should be coordinated to meet the major changes of economic environment in domestic and international and to solve business problems in the survival and development.
Keywords: Accounting earnings Economic benefits Contrast
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No.4374466535734127****
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