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自从1973年美国会计学家罗伯特.N.安东尼教授在《哈佛企业评论》发表了题为“权益资本成本会计”论文之后,资本成本会计问题成为会计学界关注和争论的热点。传统会计只确认债务资本成本,不确认股权资本成本,这种“成本”是不完善的,未能体现公司作为会计主体的理念,因此应建立股权资本成本会计,完善资本成本理论。文章通过对股权资本成本理论基础的探讨,主要研究分析了股权资本成本的计量方法和会计处理方法,以解决股权资本成本会计建立过程中存在的问题。
Since 1973, when American accounting scholar Robert N. Anthony published his thesis titled “Equity Cost Accounting of Equity” in the Harvard Business Review, the issue of cost accounting has become a hot topic in the accounting field. Traditional accounting only confirms the cost of debt capital and does not confirm the cost of equity capital. Such “cost” is imperfect and fails to reflect the concept that the company is the main body of accounting. Therefore, the theory of capital cost accounting should be established and the theory of cost of capital should be improved. Through the discussion of the theoretical basis of the cost of equity capital, the article mainly studies and analyzes the measurement methods and accounting methods of the cost of equity capital in order to solve the problems existing in the process of cost accounting of equity capital.