摘要
资本经营的目标在于实现资本的增值。资本增值主要表现为考核期内实收资本、资本公积和留存收益的增加 ,其中留存收益的增加是资本增值的最终源泉。而留存收益最终主要是通过企业的生产经营活动创造的 。
The purpose of capital operation is to realize capital appreciation by increasing the amount of capital investment, capital accumulation and retained earnings. Because the basic source of capital appreciation is retained earnings obtained by production operation,so production operation based on regulations of capital operation is the base and essence of capital operation.
出处
《西北农林科技大学学报（社会科学版）》
2001年第3期10-12,共3页
Journal of Northwest A&F University(Social Science Edition)
关键词
资本经营
生产经营
资本增值
留存收益
capital operation
production operation
capital appreciation
retained earnings
