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会计利润运用得较为广泛的会计指标之一,但会计利润忽视了资本需求和资金成本,仅仅扣除债务利息。而经济利润是企业投资资本收益超过加权平均资金成本部分的价值,考虑了权益资本的机会成本,真实地反映了股东财富的变化,消除了传统会计利润无偿耗用股东资本的弊端,能更精确的核算企业经济状况。本文在分析经济利润和会计利润的优缺点的基础上,探讨了经济利润在经济生活中的一些应用。
Accounting profit is one of the more widely used accounting indicators, but accounting profits ignore the capital needs and capital costs, only deducting debt interest. The economic profit is the value of the enterprise’s return on investment capital over the weighted average cost of capital. Considering the opportunity cost of equity capital, it truly reflects the change of shareholders’ wealth and eliminates the drawbacks of traditional accounting profit, Accounting Enterprise Economic Situation. Based on the analysis of the advantages and disadvantages of economic profit and accounting profit, this paper discusses some applications of economic profit in economic life.