资本管理会计:现代企业会计的理念创新

国际会计准则理事会的《财务报告概念框架》基于资产负债观,间接计量权益,声明财务报告的设计不反映企业价值,传承以期初资本余额界定资本保全和利润计算参照点的粗略不当概念。有鉴于此,本文发掘论证了《簿记论》的资本损益观,创新提出了资本管理会计的资本成本损益观;建议以企业期末资本的原值,即应回收历史成本,精准科学地界定资本保全概念和损益计算参照点;建议以管资本为主,系统、科学、全面地区别和运用历史成本会计与现时价值会计;建议健全现代企业会计与财务会计和管理会计的一体化协同机制,并以企业资本管理作为转型升级的核心目标;建议基于企业期末资本的净值原值比,设计资本成本回报率,作为企业会计评价的主要核心指标。

Capital Management Accounting:Concept Innovation of Modern Enterprise Accounting

The IASB Conceptual Framework for FinancialReporting is on the basis of assets-liability view,measures equity indirectly,states that financial reports are not designed to show the value of a reporting entity,and inherits a rough and inappropriate concept of using capital balance at the be-ginning of a period to define capital maintenance concept and the point of reference by which profit is measured.In view of this,this paper has excavated and demonstrated the capital profit and loss view in The Theory of Bookkeeping and puts forward in an innovative way a cost of capital profit and loss viewfor capital management accounting.It proposes that the original value,i.e.,the recoverable historical cost of enterprise capital at the end of a period,shall be used to define precisely and scientifically capital maintenance concept and the reference point by which profit and loss is measured.It proposes that,with main initiative on capital management,historical cost accounting and current value accounting shall be separated and used systematically,sci-entifically and comprehensively.It proposes that integrating collaboration mechanism shall be improved for modern enterprise accounting,and for financial accounting and management accounting as well,and enterprise capital management shall be taken as the core objective for their transformation and upgra-ding.And it proposes that on the basis of the ratio of net capital value to original capital value at the end of a period,the rate of return on cost of capitalshall be designed as the major core index for enterprise accounting evaluation.