论资本成本会计  

On Capital Cost Accounting

作　　者：邢冬菊[1] 金萍[2] 

机构地区：[1]郧阳师范高等专科学校数学系,湖北丹江口442700 [2]十堰市人民医院,湖北十堰442000

出　　处：《郧阳师范高等专科学校学报》2006年第3期55-57,共3页Journal of Yunyang Teachers College

摘　　要：发达的金融市场、公司组织形式和公司会计主体观念要求计算资本成本(包括负债资本成本和股权资本成本),从而产生了“股权资本成本”的构想.以胡玉明教授的资本成本会计理论为基础,从公司会计立场出发,考虑到财务会计信息质量和公司各关系人利益等方面的要求,对资本成本的本质含义、资本成本的确认计量、资本成本的会计处理等方面进行探讨.The developed financial market, corporate organization and accountant--centred corporate conception require that corporate calculate capital cost, including cost of capital in debt and cost of stock capital, hence the construction of stock capital cost. Based on the capital cost accounting theory proposed by Professor Hu Yuming, the paper, from the view of corporate accounting stand and with regard to all requirements of financial accounting information quality and relevant people＇s interest of company, has explored the following things, namely, meaning, confirmation calculation and accounting treatment of capital cost.

关 键 词：资本成本会计 资本成本 股权资本成本 主体权益 

分 类 号：F045.4[经济管理—政治经济学]