AN ECONOMIC ANALYSIS OF VALUE TO THE OWNER
将经济学中的消费者剩余概念应用于会计学中的所有者价值概念，通过新古典需求理论证明两种消费者剩余（等价和补偿）导致与传统分析不同的估值，并指出该分析本质上是短期的。
This short paper applies the economists' concept of consumer surplus to the accountants' concept of value to the owner. It is shown that the two relevant concepts of consumer surplus ‐ the equivalent consumer surplus and the compensating consumer ‐ result in valuations that differ from the traditional Solomons, et al., analysis. This proposition is established by use of traditional neoclassical demand theory. It is also shown that whilst the analysis is essentially of a short run nature this is also true of the accountants' concept of value to the owner.