关于资本保全的思考  

Thought on the Concept of Capital Maintenance

作　　者：袁光建 

机构地区：[1]天津市财贸管理干部学院,天津300170

出　　处：《天津市财贸管理干部学院学报》2001年第1期18-20,共3页Journal of Tianjin Institute of Financial and Commercial Management

摘　　要：企业的会计行为是建立在一定的资本保全概念之上的。资本得到保全,企业才能生存发展。会计学的资本保全是指应在预付资本得到补偿、成本得以回收的基础上才可确认收益。资本保全有财务资本保全与实物资本保全之分。资本保全概念与收益的计量紧密相关。资本保全是动态的。Accounting behavior in business is built on the basis of capital maintenance. The business can exist and expand only when the capital is preserved. The author suggests that income should not be confirmed until the capital is recovered and cost - retrieved. The capital maintenance means both financial capital and physical capital . The capital maintenance is relative to income estimate and it is in dynamic state.

关 键 词：会计 资本保全 财务资本保全 实物资本保全 收益 企业 

分 类 号：F275[经济管理—企业管理]