A MICROECONOMIC ANALYSIS OF THE AMEY/SOLOMONS DEBATE
用传统企业理论分析Solomons与Amey的争论，澄清营运资本问题及期间收益表中的适当费用，支持Amey关于投资决策与经营决策混淆的观点，并探讨促使部门经理兼顾短期和长期利益的报告框架。
This paper analyses the Solomons/Amey debate in terms of the traditional theory of the firm. The scope of the paper includes a clarification of the working capital issue, and in particular, the appropriate charge which should be recorded in the periodic income statement submitted by management. The analysis then examines Amey's proposition that Solomons is confusing the investment decision with the operating decision and concludes that Amey's position is correct. The reporting framework which would induce divisional management to act both in the short‐ and long‐run interests of a group is examined and there is adiscussion of the market strategies which may be dictated by the divisional periodic accounting reports.