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新经济的发展使得传统的会计处理方法存在局限,而经济增加值却非常准确地度量了企业的经营效益,原因之一就是传统的会计大大低估了资金成本,会计通常不扣减因使用权益资本而产生的成本,这样,就无法保障股东的权益能真正被关注并获取合理的回报。本文认为,使用经济增加值则能较好解决这一问题,由于根据传统会计编制的财务报表对公司绩效的反映存在部分失真,在计算经济增加值时需要对一些会计报表科目的处理方法进行调整。
The development of the new economy makes the traditional accounting methods have limitations, but the value-added is a very accurate measure of the operating efficiency of enterprises, one of the reasons is that traditional accounting greatly underestimated the cost of capital, accounting is usually not deducted due to the use of equity capital However, the costs incurred can not guarantee that the rights and interests of shareholders can really be paid attention and obtain a reasonable return. This paper argues that the use of economic value-added is a good solution to this problem. Since the financial statements based on the traditional accounting system have some distortions on the performance of the company, some accounting statements need to be adjusted when calculating the economic value added .