成本、费用、支出概念及其关系研究

成本、费用、支出的概念及其关系问题,长期以来是理论界争论较多,实践中运用较乱,规范体系中也缺乏总体一致性的一个基础理论问题。根据国内外对此问题的研究现状,文章采取中西方对比分析的方法并结合会计实践对成本、费用、支出的概念及其关系问题进行了探讨,试图通过对比分析来揭示成本、费用、支出概念的本质特征,规范它们之间的关系,使企业提供的成本、费用信息既符合国际惯例的要求,又能满足信息使用者的决策需要。

A Research on Cost, Expenses and Payment Conceptions and Its Relations

According to the research of current situation at home and abroad, the article adopts the traditional ways of comparison analysis and probes the concept and questions of cost, expense and payment combining the accounting practice, tries to announce natural characters about them by comparison analysis, regulates the relationship between them, makes that information about cost and expense which enterprise provided are not only demands conforming to international convention, but also meet the decision making needs of the information users.