基于广义资本的财务报告

随着经济形态从工业经济到知识经济的转变、发展观念从无限增长观到可持续增长观的转变、企业从"经济人"到"社会生态经济人"的转变,企业资本呈现出一种泛化的趋势,即从传统财务会计中的财务资本转变为了包括财务资本(债务资本、权益资本)、人力资本、组织资本、社会资本、生态资本等在内的广义资本。广义资本共同创造了企业价值,都应在企业享有相应的权益。所以,新经济时代的财务报告应为广义资本所有者提供其产权价值实现和保障情况的个性化的信息。

On Financial Report Based on Generalizing Capital

With the transformation of economic form from industrial economy into economy based on knowledge,the transformation of development outlook from unlimited growth into sustainable growth,and the transformation of enterprise's nature from "economic man" into "social-ecological-economic man",Enterprise's capital shows a tendency of generalization,which is transformed from financial capital in the traditional financial accounting into generalizing capital,including financial capital(debt capital and equity capital),human capital,organizational capital,social capital,ecological capital and so on.Generalizing capital commonly create enterprise's value,and have the rights of sharing the enterprise's equity.So financial report in the times of new economy should provide the owners of all kinds of capital with personal information about their property right's value.