企业能力资产初论

学术界对企业资产的定义经历了成本观→资源观→未来经济利益观→产权观的演变过程。观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升。但这些观念都难以解释企业核心能力和企业创造价值的能力。因此,文章在会计资产资源观和未来经济利益观的基础上,提出会计能力资产的概念,并对能力资产及其特点进行探讨,期望能加深对企业会计资产的理论认识,促进企业财务报告的改进和提高财务信息的披露质量。

A Tentative Study on the Competence Asset of Enterprises

The definitions of enterprise assets in academic field come through an evolutionary process from cost idea to resource idea,future economic profit idea and then to the idea of property rights.Each transformation of idea brings about the improvement of financial reports of enterprises with the advance of the information provided in the reports.However,these ideas are all difficult to explain the core competence of enterprises and their abilities of creating values.Therefore,based on the resource idea of accounting assets and the idea of future economic profit,the paper puts forward the concept of accounting competence asset,and discusses its characteristics in expect to deepen the theoretical understanding of accounting assets of enterprises and to promote the improvement of financial reports and the qualities of their information.