摘要
为了更好地理解与把握新会计准则中关于资产、负债、收入、费用四个会计要素所述及的“经济利益”这一概念,本文从管理学和经济学的视角分析了效果、效率与效益,指出了效果是一种结果,效率是产出与投入之比,效益是效果与效率的统一,经济利益内涵是效果,外延包含效率,是效果与效率的统一,从管理学的角度看是管理效益,从经济学的角度看是经济效益。
In the New Accounting Standards for Business Enterprises,asset,liability,revenue and expense are defined by the concept of economic gains.So thinking rationally on economic gains is helpful to understand these key elements above.That is why this paper comes out.Firstly,the paper analyzes what effect,efficiency and benefit are both in the area of management and economics.Then it points out that effect is the result of some economic activity,efficiency is the ratio of output to input,and the benefit possesses the meaning of the two.It also concludes that the economic gains have the basic meaning of effect and extended meaning of efficiency.In other word,it has the two meanings.In management the economic gains means management benefit and it means economic benefit in economics.
出处
《会计研究》
CSSCI
北大核心
2007年第3期26-32,共7页
Accounting Research
基金
国家自然科学基金课题"大型单件小批制造业数据模型研究"(项目批准号:70472005)的阶段性研究成果
