摘要
21世纪是发展的时代,是企业加大改革力度,调整内部控制制度,以最小的付出获得最大收益的时期.利润是公司存在的灵魂,企业怎样能够取得最大利润是每个企业所思考的问题.以较小的成本获得较大的盈利是经济学的精髓.针对目前经济学和会计学中对于利润界定的各种不同,从时间价值的角度来用模型简单地加以说明,同时结合国际会计准则对利润的定义方面和数学模型,运用举例说明的方式来进行阐述.
The 21st century is the era of development. It is a time when enterprises deepen reform and (adjust) internal control institution so as to achieve the most profit with the lowest costs. Profit is vital to a company's existence, and how to achieve the most profit is the key issue for each enterprise to consider. The essence of economics is to get the maximum profit with the lowest costs. According to the different definitions of profit in the fields of economics and accounting, the distinctions are discussed with models in terms of time value of money. The differences are then expounded through the introduction of the definition in the international accounting standard and with mathematic models and examples.
出处
《沈阳工业大学学报》
EI
CAS
2005年第3期333-335,共3页
Journal of Shenyang University of Technology
关键词
利润
经济学
会计学
差异
模型
profit
economics
accounting
difference
model
