摘要
会计利润和经济利润是一对既有联系又有区别的概念。会计利润根据会计原则推算出来，经济利润依据有关经济学原理计算出来的。人们常用会计利润评价企业效益的好坏，但实际上，如果考虑所有的因素，用经济利润判断企业的业绩更有说服力。
Accounting profits and economic profits are related and different from each other.Accounting profits is calcalated from accounting principle while economic profits is calculated from relative economic theories.enterprise profits is evaluated with accounting profits.Actually, It′s more convincing to judge it with economic profits considering every factor.
关键词
会计利润
经济利润
企业效益
accounting profits
\ economic profits
\ enterprise profits
