浅析会计利润和经济利润

经济利润是绝大多数经济学家所持有的利润观点。虽然经济学家的“利润”也是收入减去成本后的差额，但是经济学家对利润有严格的定义。对执行中国会计准则的会计师而言：利润=总收入-总成本，然而对经济学家而言，这一结果高估了利润。本文提出会计利润和经济利润的问题，通过解释会计利润和经济利润的区别和联系，寻求分析它们的方法，探讨解决会计利润和经济利润问题的思路。

A Brief Analysis of Accounting Profit and Economic Profit

Economic profit is a term approved by most of economist. Although economist's profit is also the balance between income and cost, profit is strictly defined by economists. According to accountants in China, profit=gross income-gross cost. Yet, to economists, accounting profit overvalues profit. The author analyzes the problem of economic profit and accounting profit and tries to seek the solution.