略论资本成本会计之公司财务理念

资本成本会计理论在对会计要素、会计原则及会计信息披露等方面进行阐述的同时,主要强调权益资本成本及其计量。它实质上提出了一种新的财务理念,即在企业筹资中强调权益资本成本的公司财务理念。资本成本会计的公司财务理念强化了公司主体理念,它是会计学理论的一次重大突破,更是财务理念的一次重大突破。同时,资本成本会计的公司财务理念对于公司确立正确的财务管理理念、规范上市公司的筹资行为和引导公司进行正确的经营决策都会带来重要的影响。

Brief Discussion on Company Finance Idea of Capital Cost Accounting

On the same time of elaborating the accounting elements,accounting principle and the revealing of accounting information,capital cost accounting concept especially lays emphasize on the cost of the interests capital and how to estimate it.It actually puts forward a new financial management concept-it stresses its importance on the cost of the interests capital in the company financial collection and strengthens the dominant concept of company.It not only makes a break through in accounting but in financial management.Meanwhile,the concept will influence the company a lot in establishing scientific financial management,regulating its financial collection and making accurate policy decision.