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会计制度的成本与效益分析是对会计制度这种稀缺性资源配置方式的分析,并对各种备选方案进行比较,选择最优方案,以达到资源配置最优。其实质在于确定最佳和最优的成本方案,为投入者的决策提供理性依据。其中心原则就是比较各种行为的有利(社会效益)方面和不利(社会成本)方面,从
The analysis of the cost and benefit of the accounting system is an analysis of the scarcity of resources in the accounting system. It also compares various options and chooses the optimal solution so as to optimize the allocation of resources. The essence lies in determining the optimal and optimal cost plan, which provides a rational basis for the decision-making of the investors. Its central principle is to compare favorably (socially) aspects and unfavorable (socially costly) aspects of various behaviors from