以经济学原理为基础的会计计量模式探析

CORC > 厦门大学 > 2008年第1卷

	以经济学原理为基础的会计计量模式探析; A Tentative Framework of Accounting Measurement Based on the Fundamentals of Economics
	陈小悦 ; 孙力强 ; 陈璇
刊名	http://210.34.5.19/newcar/car_show.asp?ID=13
	2013-11-15
关键词	资源资产计量模式决策有用性企业经营利润 Resources Assets Measurement model Usefulness in decision making Firm operating profit
英文摘要	本文探讨从经济学的基本概念和原理出发构筑会计学计量模式的途径；分析了会计要素、会计假设以及利润概念的经济学理论基础；得出在计量观基础上企业利润可以从现金流量表和资产负债表导出的结论；并从而进一步探讨了定价原理和会计计量框架的概念一致性问题以及报表数字的决策有用性问题。; This paper explores the way of developing a framework of accounting measurement based on basic concepts and principles of economics; it analyzes the economic fundamentals of accounting elements, accounting assumptions and the concept of profit, and concludes that, from the perspective of the school of measurement, a firm’s profit can be deduced from its cash flow statement and balance sheet. This paper further discusses the conceptual consistency between the pricing theory and the accounting measurement framework, as well as the usefulness of financial statements in the process of business decision making.; 作者单位：清华大学经济管理学院
语种	中文
出版者	厦门大学《当代会计评论》编辑部
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/57035]
专题	2008年第1卷
推荐引用方式 GB/T 7714	陈小悦,孙力强,陈璇. 以经济学原理为基础的会计计量模式探析, A Tentative Framework of Accounting Measurement Based on the Fundamentals of Economics[J]. http://210.34.5.19/newcar/car_show.asp?ID=13,2013.
APA	陈小悦,孙力强,&陈璇.(2013).以经济学原理为基础的会计计量模式探析.http://210.34.5.19/newcar/car_show.asp?ID=13.
MLA	陈小悦,et al."以经济学原理为基础的会计计量模式探析".http://210.34.5.19/newcar/car_show.asp?ID=13 (2013).