按照现行的财务会计程序和方法,“利润”并没有弥补企业在生产经营过程中由于筹集权益资本而发生的权益资本成本。而以“资本成本”为基础的“剩余收益”指标是考核国有企业经营业绩和国有资产保值增值的理想选择。但现阶段,我国国有企业的权益资本成本应该是社会资本成本,而不是企业个别资本成本。 According to the current procedures and methods of financial accounting, “profit ” does not make up for the cost of equity capital incurred by the enterprises in the process of production and operation due to the raising of equity capital. And the “residual income” index based on “capital cost ” is the ideal choice for examining the operating performance of state-owned enterprises and preserving and increasing the value of state-owned assets. However, at this stage, the cost of equity capital of state-owned enterprises in China should be the cost of social capital rather than the individual cost of capital.