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尽管股本的使用、估价和含义方面存在着理论与实务上的困难，股本估价在经济研究领域仍然存在着广泛的应用，与其他发达国家及发展中国家比较，拉美国家由于缺乏可比性股本估价而阻碍了本地区经济发展。本文将提供拉美七国１９５０－９４期间标准化总股本和净固定股本估价，包括阿根廷、巴西、智利、哥伦比亚、厄瓜多尔、墨西哥和委内瑞位，所采用的方法是将股本视为过去投资流量既定金额的“永续盘存法”。本文还将讨论几个会计处理方法问题，尤其是折旧和使用年限估计。股本价值分散存在于机器设备、非居住建筑物、往宅之中，其使用年限分别为１５年、４０年和５０年。
Despite the theoretical and practical difficulties in the use, valuation and implication of equity capital, there is still widespread application of equity valuation in the field of economic research. Compared with other developed and developing countries, Latin American countries, due to the lack of comparable equity valuation Hinder economic development in the region. This article will provide an assessment of the total standardized capital stock and net fixed capitalization of Latin American countries between 1950-94, including Argentina, Brazil, Chile, Colombia, Ecuador, Mexico and Venezuela by using the stock as an indicator of past investment flows The amount of “perpetual inventory method.” This article will also discuss several accounting methods, in particular depreciation and useful life estimates. The dispersed value of equity exists in machinery and equipment, non-residential buildings and residential buildings, with a useful life of 15 years, 40 years and 50 years respectively.