资本保持观念的比较与选择

• 作 者: 吴涛 牟志云
• 机 构: 山东省泰安农业学校!山东泰安271000,山东省海阳市电业局!海阳265101
• 出 处: 山东农业大学学报(社会科学版)
• 发表日期: 2004年期
• 关键词: 财务资本 财务资本保持 实体资本保持 完整无损 生产经营能力 重置成本 计量过程 会计收益 货币性 持有损失

资本是企业乃至整个社会发展的基础，保持资本的完整无损是企业可持续发展的必要条件。但在收益的计量过程中往往将资本的收回误认为收益，将本来是“果树”的资本当作收益这个“果实”消费掉，没有了“果树”(资本)也就再也结不出“果实”(收益)。收益的准确计量取决于资本保持观念的选择。财务资本保持观念与实体资本保持观

Capital is the basis for the development of enterprises and the whole society. To maintain the integrity of capital is a necessary condition for the sustainable development of enterprises. However, in the process of measuring earnings, the recovery of capital is often mistaken for income, and the capital originally used as “fruit tree” is consumed as the “fruit” of income. Without the “fruit tree” (capital) Fruit "(income). The accurate measurement of earnings depends on the choice of capital preservation concept. Financial capital to maintain the concept of keeping the concept of physical capital