基于经济学视角的会计收益指标选择研究  

Economic Perspective on Research about Accounting Income Indicator Selection

作　　者：刘国峰[1] 

机构地区：[1]河北农业大学商学院,河北保定071001

出　　处：《财会通讯（下）》2011年第2期12-14,161,共4页Communication of Finance and Accounting

摘　　要：综合收益概念已经被正式引入我国企业会计准则体系。本文从经济学视角出发,在设定一个完全封闭的经济环境下的会计收益确定模型,然后逐步引入各种影响因素,分析会计理论和实务在不同经济环境下,为了反映经济收益而作出的会计收益指标的具体选择,并对会计收益指标选择的未来发展进行展望。At present,The concept of comprehensive income has been formally introduced into our country business accounting criterion system,however,in accounting theory and practical realm some person of regarding this remaining anxieties,therefore has initiated this article to the accounting income target choice question research and ponder.This paper,starting from the perspective of economics,first set a accounting income definite model under completely closed economy environment,and then introduced gradually vario...

关 键 词：经济学收益 会计学收益 综合收益 资产负债表观 低碳经济 

分 类 号：F275[经济管理—企业管理]