| 企业本质、企业绩效与会计分析的逻辑关系 |
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| 引用本文： | 王仲兵. 企业本质、企业绩效与会计分析的逻辑关系[J]. 郑州航空工业管理学院学报(管理科学版), 2007, 25(2): 68-70 |
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| 作者姓名： | 王仲兵 |
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| 作者单位： | 北京工商大学会计学院,北京100037 |
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| 摘 要： | 企业本质被界定为不完备要素使用权资本化交易合约履行的过程，从价值角度可以描述为财务资本、人力资本、组织资本与社会资本的一个不完全契约组合。正确认识企业本质是探讨企业绩效决定因素的关键，会计分析必须从企业资本有机构成角度来衡量企业绩效。
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| 关 键 词： | 企业本质 企业绩效 会计分析 |
| 文章编号： | 1007-9734(2007)02-0068-03 |
| 修稿时间： | 2006-12-28 |
The Logical Relationship Among the Nature of the Firm,Corporate Performance and Accounting Analysis |
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| WANG Zhong-bing. The Logical Relationship Among the Nature of the Firm,Corporate Performance and Accounting Analysis[J]. Journal of Zhengzhou Institute of Aeronautical Industry Management, 2007, 25(2): 68-70 |
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| Authors: | WANG Zhong-bing |
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| Abstract: | The nature of the firm which defined the fulfilling process of incomplete contracts about transactions of capitalized using rights of elements,from the view of value,can be defined as a combination of incomplete contracts which made up of Finance Capital,Human Capital,Organization Capital and Social Capital.Understanding the nature of the firm correctly is the key to make an inquiry into the decisive factors of corporate performance.To evaluate corporate performance,accounting analysis must base upon the capital organic structure of the firm. |
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| Keywords: | the nature of the firm corporate performance accounting analysis |
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