略论经济利润对传统会计利润的挑战

On Challenge about Economic profit to Traditional Accountant Profit

同会计利润相比,经济利润考虑了股权投资的机会成本,因而是一个更为全面地衡量经济效益的指标。现代企业财务战略管理的核心是价值管理,而价值管理则是一套以经济利润为核心分析指标、包含了公司战略制定、组织架构建设和管理流程重组的完整的战略性管理体系。可见,经济利润对于企业价值管理和财务战略管理具有重要意义。

Compared with accountant＇s profit, the economic profit considers the opportunity cost of the ownership of a share investment. Thus it is an index that measures an economic benefit more completely. The core of modem enterprise financial strategic management is worth management, but it is a set of to take economic profits as core to analyze index, including the company strategy establishment, organizing structure construction and managing the process reorganization of integrity of strategic management system. It is clear that economic profit for important meaning of enterprise value management and financial strategic management.