CAJ | 학술논문

无论什么类型和性质的企业,无论采取什么样的经营方法和运行手段,其最终目标都是为了实现企业利益和企业价值的最大化,也都离不开企业会计核算这一贯穿始终的关键环节。然而,企业会计核算在遵循一般规范作用的同时,也应遵循＂成本效益原则＂。成本效益原则是企业会计核算的修订性原则,它所产生的必要条件是会计部门在提供成本会计信息时所产生的成本要低于它所带来的既定效益。
무론십요류형화성질적기업,무론채취십요양적경영방법화운행수단,기최종목표도시위료실현기업이익화기업개치적최대화,야도리불개기업회계핵산저일관천시종적관건배절。연이,기업회계핵산재준순일반규범작용적동시,야응준순＂성본효익원칙＂。성본효익원칙시기업회계핵산적수정성원칙,타소산생적필요조건시회계부문재제공성본회계신식시소산생적성본요저우타소대래적기정효익。
No matter what type and nature of enterprise, no matter what kind of operation method and operation means, its ultimate goal is to achieve the interests of enterprises and maximize the value of the enterprises. These cannot leave the business accounting that penetrates throughout the key link. However, enterprises＇ business accounting should follow the cost-benefit principle when it follow general norms. The cost-benefit principle is the revised principle of enterprises＇ business accounting, and its necessary condition is that the cost of accounting department in providing cost accounting information should be lower than its established benefits.