| 嵌入无形资产的会计恒等式研究 |
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| 引用本文： | 刘海生.嵌入无形资产的会计恒等式研究[J].商业经济与管理,2008,203(9). |
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| 作者姓名： | 刘海生 |
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| 作者单位： | 浙江工商大学,财务与会计学院,浙江,杭州,310018 |
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| 基金项目： | 教育部人文社会科学规划项目，浙江省社会科学基金 |
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| 摘 要： | 随着知识经济时代的来临,作为决定企业核心竞争力和企业价值关键因素的无形资产需要完全纳入现代会计体系.本文在人力资本权益、劳动者权益、利益相关者权益、知识资本权益等变量拓展会计恒等式的基础上,基于无形资产、异质型人力资本所有者权益与会计恒等式的关系,将无形资产及其创造者——异质型人力资本所有者权益嵌入会计恒等式.嵌入无形资产会计恒等式的经济学基础是修正的新剑桥模型.
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| 关 键 词： | 无形资产 异质人力资本所有者ㄒ会计恒等式 修正的新剑桥模型 |
Research on the Accounting Equation Embedded with Intangibles |
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| LIU Hai-sheng.Research on the Accounting Equation Embedded with Intangibles[J].Business Economics and Administration,2008,203(9). |
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| Authors: | LIU Hai-sheng |
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| Institution: | LIU Hai-sheng(Accounting Department,Zhejiang Gongshang Universing,Hangzhou 310018,China) |
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| Abstract: | Along with the advent of knowledge-based economy,intangible assets,the decisive factor of a company's core competitiveness and value,need to be included completely in the modern accounting system.This paper discusses the relationship between intangible assets,owner's equity of heterogeneous human resources and the accounting equation on the basis of the revised accounting equation,Material Assets +Intangibles = Liabilities + Labor Equity + Owner's Equity of Heterogeneous Human Resources Assets + Material As... |
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| Keywords: | intangible assets owner's equity of heterogeneous human resources accounting equation revised cambridge model |
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