资本成本会计

略论资本成本会计之公司财务理念

Brief Discussion on Company Finance Idea of Capital Cost Accounting

对资本成本会计的重新认识和计量架构的探讨

Re-recognization of Capital Cost Accounting and Disquisitions of Measurement Fabric

资本成本会计对代理理论的冲击

The Assault of Capital Cost Accounting to Commission Theory

论资本成本会计

On Capital Cost Accounting

同时新兴会计分支如人力资源会计、商誉会计、资本成本会计等在软件企业中存在广泛的适用性。

At the same time , some rising accounting branches such as HR ( human resources ) accounting , goodwill accounting , capital cost accounting , are widely applicable to them .

再次，将EVA估价模型与现存主要企业价值评估模型的对比分析，得出EVA估价模型考虑权益资本成本，通过会计调整尽量剔除会计失真影响，着眼于企业的长远发展，能够真实地反映企业价值；

Thirdly , contrastively analyzes EVA model and the other evaluation models in the highest flight , elicits it can reflects the true value and real performances of the companies , in view of equity capital , eliminating accountant distortion through accounting adjustment , considering the future of companies .

其实践意义在于，研究发现会计准则变迁除了导致增大资本成本，降低会计盈余的价值相关性等间接的暂时性成本外，也有提高审计费用这一直接成本。

The further results shows that the absolute value of adjustment item between the two accounting regimes has significant positive effect on the increase of audit fees .

同时，对EVA业绩评价体系存在的主要问题进行了深入探讨，这些问题包括：资本成本的确定、会计调整的有效性、防止盈余管理的实效性等；

Moreover , several major problems which should be paid attention to are brought forward , such as the confirmation of capital cost , the validity of accounting adjustments , and the actual effect to prevent from income manipulation .

经济增加值对传统的财务指标进行了调整，充分考虑了投入资本的成本，将会计利润还原成经济利润，现已成为国际上通用的企业绩效衡量标准。

With consideration of the cost of the invested capital , Economic value added ( EVA ) adjust the traditional financial index and consequently change accounting profit into economic profit . In fact , Economic value added has become the general standard of enterprise performance measurement in the world .

人力资本与人力资本成本管理会计息息相关。城市土地市场的发育程度和发展状况与政府行为息息相关。

There is a close relationship between human capital and cost management accounting of human capital . The growth degree and condition of the urban land market has close relations with the government behavior .

在提出应确认并计量权益资本的成本，建立资本成本会计的同时，对资本成本会计的若干问题进行了尝试性的探讨。

So we should identify and measure the cost of equity capital cost , at the same time , establish capital cost accounting . It also gives a trial discussion to some points of capital cost accounting .

经营者报酬确定的依据有：经营者的人力资本成本；人力资本与人力资本成本管理会计息息相关。

The references that make sure of managers ' recompense are : the human capital cost ofmanagers ;

有关国外人力资本理论问题综述&兼谈人力资本成本管理会计

There is a close relationship between human capital and cost management accounting of human capital . Summery on the Problem of Foreign Human Capital Theory

现行财务会计由于只确认债务资本成本，而不确认权益资本成本，从而导致会计信息对企业财务状况和经营成果方面的扭曲。

In the contemporary financial accounting , only the cost of obligation capital but not the cost of equity capital has been identified . As a result , there is a distortion to the financial position and the operation results of a business enterprise .