ABSTRACT The surplus accounts method (méthode des comptes de surplus) is an accounting technique developed by French economists from 1966 onwards, at the request of the French government. It enables a business to assess the total year-on-year gain in productivity, and can also estimate how that gain is distributed between stakeholders. Despite efforts by the State, particularly by the researchers in charge of introducing the method, support from the French professional organisation for accountants, the Ordre des Experts-Comptables, and many academics, and the usefulness of the information that it was able to produce, the surplus accounts method failed to thrive. In this study, we aim to show how this method appeared, and the reasons why it disappeared.

中文翻译：

---

不成功的绩效衡量创新的历史：法国的盈余账户（1966-c.1990）

摘要 盈余账户法（méthode des comptes de Suspend）是法国经济学家应法国政府的要求，于 1966 年以后发展起来的一种会计技术。它使企业能够评估生产力的同比总收益，还可以估计收益在利益相关者之间的分配方式。尽管国家做出了努力，特别是负责引入该方法的研究人员做出了努力，但得到了法国会计师专业组织、Ordre des Experts-Comptables 和许多学者的支持，以及它能够产生的信息的有用性，盈余账户方法未能蓬勃发展。在这项研究中，我们旨在展示这种方法是如何出现的，以及它消失的原因。