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行为价值计量与收益分配问题探讨
引用本文:彭学明.行为价值计量与收益分配问题探讨[J].现代会计与审计,2006,2(5):49-51.
作者姓名:彭学明
作者单位:吉首大学商学院,416000
摘    要:度量价值从某种意义上来说即度量需求方所得,行为价值则需从社会获益估算值中扣除转移价值。个人收益分配应以行为价值——即获取某效用的难度、行为或岗位的责任风险等为基础,制定合理的标准并依据总体和个人实际绩效表现对预算收入进行升降调整。封行为值的分析与监控反映出社会经济管理的水平和价值。

关 键 词:行为价值  效用  计量  收益分配

The Research on Action Value Measurement and Income Distribution
Xueming Peng.The Research on Action Value Measurement and Income Distribution[J].Journal of Modern Accounting and Auditing,2006,2(5):49-51.
Authors:Xueming Peng
Abstract:Measurement value means measuring the gains of needs in some sense, while action value needs to deduct transferring value from social evaluating gains. Individual income distribution should base on action value, namely the difficulty of having certain effect ion and risk of action or position, then constitute a reasonable standard and modify the budget income according to personal action of practical performance and efficiency. The analysis and supervision on action value reflect the level and valuation of the whole social and economic management.
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