资本成本会计新探

A Research on the Capital Cost Accounting

传统会计只确认债务资本成本 ,不确认股权资本成本 ,这种“成本”是不完善的 ,未能体现公司作为会计主体的理念。应建立资本成本会计 。

Debt capital cost is merely identified rather than capital cost of stock right in the traditional accounting.This kind of 'cost'is not perfect.So,the capital cost accounting should be set up and the thought of the capital cost should be perfected.