摘要
资本计量既是一个重要的理论问题,也是涉及微观经济活动的现实问题．在资本计量问题上,西方经济学家由于对资本概念内涵有着不同的理解,提出了许多不同的计量方法。这些方法有些在理论上存在逻辑问题．有些与现实经济生活相差较远．马克思主义经济学对资本概念的理解既解决了资本计量的理论问题,又符合现实经济生活中会计实践需要,科学地揭示了资本实质,对经济生活具有根本的指导意义．
Capital measurement is not only a theoretical issue of the importance but also a practical issue about microeconomic activity. Western economics have different understanding of capital concept, so they have many different methods of capital measurement. Some methods go with some logic problems in theory and the others fall far from the real life. Marxist economics has successfully solved the problem and conforms to accounting practice.
出处
《北京工业大学学报（社会科学版）》
2007年第3期16-22,共7页
Journal of Beijing University of Technology (Social Sciences Edition)
基金
江苏省社会科学基金(06JSBJL005)
