费用概念之法学分析

Juristic Analysis of the Expenses Concept

费用是会计学核心要素之一,但现有定义并未揭示其本质属性。文章以企业法人本质为基础,分析费用产生的依据、经济利益流向与确认标准,最后提出了新的费用定义。费用是主体为实现其目的而履行法定或约定责任中已完成或将完成的消耗。

Expense is one of the core accounting elements, but the existed definition cannot reflect its essence attribute. In this paper, based on the analysis of the hypostases of the corporation, the gist of the expenses, the flow direction of profit and the criterion of recognition, the new definition of expenses is put forward. Expense is the fulfilled or fulfilling exhaustion by the entity when performing its legal or promised duty as to achieve its objective.