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资金成本在我国是一个值得探讨的新问题。如何认识其本质属性、构成内容、参与产品价格构成的方式、核算方法等一系列重要问题,理论界至今众说纷纭。本文拟就此谈些看法。傅斌同志《关于建立企业资金成本核算制度的探讨》一文(载《会计研究》1988年第2期),对这些问题进行了探讨,读后颇受启发。但对文中某些观点不敢苟同,行文中将一并提出商榷。一、资金成本质的规定性及其构成内容
The cost of capital is a new issue worth exploring in our country. How to understand its essential attributes, constituent contents, ways of participating in product price formation, accounting methods, and other important issues have been widely discussed in the theoretical community. This article intends to discuss some of these views. Comrade Comrade Fu Bin’s article “On the Establishment of a Corporate Capital Cost Accounting System” (in the “Accounting Research” No. 2 of 1988) discusses these issues and is inspiring after reading it. However, some of the views in the text are not to be disagreeed, and the text will be put forward for discussion. I. Fundamental stipulations of funds and their composition