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传统会计只确认债务资本成本,不确认股权资本成本,这种“成本”是不完善的,未能体现公司作为会计主体的理念。应建立资本成本会计,完善资本成本理念。
Traditional accounting only confirms the cost of debt capital and does not recognize the cost of equity capital. Such “cost” is incomplete and fails to reflect the company’s philosophy as an accounting entity. Capital cost accounting should be established to improve the concept of capital cost.