THE CONCEPT OF COMPUTATION OF EARNED ECONOMIC INCOME: A COMMENT
对Grinyer的已赚经济收益概念提出四点批评，认为其与贴现现金流方法关系不清、忽视前人研究、过度依赖配比原则，且可能与传统会计方法有相同缺陷，主张采用基于市场价值的方法。
Four criticisms are made of Grinyer's concept of earned economic income. It is argued that (a) the relationship between his approach and other discounted cash flow methods has been insufficiently explained; (b) he has overlooked some relevant prior work; (c) he places more weight on the matching principle than it can bear; and (d) his procedure is likely to suffer from the same defects as conventional accounting methods. Since even sophisticated matching approaches to the depreciation and valuation of fixed assets appear to fail, the use of market‐value based methods is advocated.