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企业是微观经济的主体,其财务会计的最终目标是实现利润最大化、企业价值最大化。从这个角度出发,在一般原则对企业会计核算起规范作用的同时,也应遵循“成本效益原则”。具体应用于成本会计信息的成本效益原则,是指会计部门提供的成本会计信息所产成的效益应当超过提供这些信息过程中所产生的成本总和。从其属性上讲,成本效益原则应属于会计核算原则的修订性原则。
Enterprises are the main body of the microeconomy, the ultimate goal of financial accounting is to maximize profits and maximize corporate value. From this perspective, in addition to the normative role of general principles in accounting, we should follow the principle of cost-effectiveness. The principle of cost-benefit that applies to cost-accounting information specifically refers to that the cost-accounting information provided by the accounting department should yield more benefits than the sum of costs incurred in providing such information. In terms of its attributes, the principle of cost-effectiveness should belong to the revised principle of accounting principles.