人们常常把企业利润和经济效益两个概念等同使用,其实它们是有区别的。之所以会出现混淆,是因为两者都是指经济活动中投入和产出(耗费和得益)的比例关系,因而忽视了它们质和量的差异性。我们知道,企业利润是按照会计制度规定的计算方法核算确定的,是把连续不断的收入与成本费用按计算期配比的结果,它强调会计计量中的实现原则。而经济效益的涵义,既包括当期受益实现了的效益,也包括当期创造而由后期受益的潜在效益;既包括直接创造者获得的效益,也包括间接地由非创造者受益的 People often equate the two concepts of corporate profits and economic benefits. In fact, they are different. The reason why there is confusion is that both refer to the proportion of inputs and outputs (costs and benefits) in economic activities, and thus ignore the differences in their quality and quantity. We know that corporate profits are determined in accordance with the calculation methods prescribed by the accounting system, and are the result of matching continuous income and costs according to the calculation period. It emphasizes the principle of realization in accounting measurement. The meaning of economic benefits includes not only the benefits realized in the current period, but also the potential benefits that will be created in the current period and benefit from the latter; it will include both the benefits obtained by the direct creators and those indirectly benefited by the non-creators.