论文部分内容阅读
两权分离的公司制企业,经营者为向出资者报告其受托责任的履行情况,必须要提供会计信息。由于会计信息主要披露出资者资本保全和资本增值的状况,相应形成了基于资本保全的财务会计和基于资本增值的经营者业绩评价会计。两种会计在会计要素的确认和计量上存在明显差异,明确这些差异并分别制定相应的会计制度,对于出资者的资本保全和经营者业绩评价有着重要的作用。
Companies and operators separated by two powers must provide accounting information in order to report to the investors on the fulfillment of their fiduciary duties. As accounting information mainly discloses the status of capital preservation and capital appreciation of investors, correspondingly, financial accounting based on capital preservation and performance evaluation accounting based on capital appreciation are formed. There are obvious differences between the two kinds of accounting in the confirmation and measurement of accounting elements. To clarify these differences and formulate the corresponding accounting system respectively, it plays an important role in capital preservation and performance evaluation of the investors.