THE ENTERPRISE THEORY: AN EXTENSION
回顾了20世纪50年代美国大公司通过补充会计展现社会责任的实践，基于Suojanen（1954）的生产价值增值表，扩展了企业理论，主要将管理层报酬与其他员工报酬分离。
In America in the 1950s it was observed that large public corporations were portraying their sense of social responsibility through an analysis of gross income in various forms of supplementary accountings. Suojanen (1954) considered these accountings and their setting and then proposed the production value added statement as an appropriate accounting for the situation. The recent use of value added statements in the United Kingdom has prompted this examination of the enterprise theory and resulted in strengthening some of its assump tions and extending its accounting. The main extension is the separation of the rewards of management from those of other employees.