“新要素”资产会计核算初探

"新要素"资产是现代经济学通过对生产要素不断扩展内涵,赋予技术、教育、管理、信息等生产要素的"新"的含义。体现在企业会计核算中,分别表现为技术资产、人力资产、文化资产、信息资产、土地使用权等等。会计作为一门方法论的科学,应该以其技术属性不断地适应和服务于经济社会发展的需要。试图通过对知识经济带给企业的"新要素"资产的分类剖析,初步探讨对其进行会计确认、计量和核算的方法。

On Asset Accounting of "New Essential Factors"

The asset of "new essential factors" is that modern economy composes the factors of productions such as technology, education, management and information for the continuous development intension of factors of production with the meaning of "new ". Embodiment shows respectively in enterprise's accounting, is technical asset, manpower asset, cultural asset and information asset, land use right and so on. Accounting is the science of a methodology, should unceasingly meet and serve the needs that develop in economic society with its technical property. By trying to analyzed the knowledge economic classification that brings the asset of "new essential factor" of enterprises. The paper preliminarily discusses the method of confirmation, measurement and calculation.