基于新资本会计论的资本管理会计评价研究

Capital Management Accounting Evaluation Based on Neo-Capital Accounting Theory

本文主要依据新资本会计论,研究资本管理会计评价的概念、指标、方案和案例。在方案与指标创新中,选取安全性、流动性和效益性等三个资本运营质量维度,以便全面分析评价企业经营管理与资本保值增值。同时,本文建议根据资本管理会计的资本原值公式与资本净值公式,更新现行资本保值增值率的计算方式,确立资本管理会计评价的核心与总体指标,并建议以资本累积保值增值率作为跨年度评价的汇总指标。本文还提出和运用了企业资本应回收历史成本的概念,并据以指出资本原值是资本保值与增值的分界,资本净值是资本的商品生产成本,企业会计的经济实质既是资本管理会计,又是资本生产成本会计。

Based mainly on the neo-capital accounting theory, this paper studies the concepts, indexes, a program and a case of capital management accounting evaluation. In the program and index innovation, the program design adopts three dimensions of capital operational quality, i.e., security, liquidity and benefits, for comprehensive analyses and evaluation of the enterprise＇s business management and its capital maintenance and increase. And on the bases of the original value formula and the net value formula of capital in capital management accounting, it suggests to update the current calculation of the capital maintenance and increase rate and to establish the updated rate as the core and overall index of capital management accounting evaluation. It also suggests to use capital cumulated maintenance and increase rate as the summary index in multi- annual evaluation. In academic theory innovation, it puts forward and applies the concept of recoverable historical cost of enterprise capital. And according to the concept, it points out that the original value of capital is the boundary between capital maintenance and capital increase, the net value of capital is the commodity production cost of the enterprise capital, and the economic substance of enterprise accounting is not only capital management accounting, but also capital production cost accounting.