基于生产要素理论对资产负债表的改进——以潍柴动力股份有限公司为例

按照生产要素理论，文章对现行的资产负债表进行改进，以使其资产项目完全反映企业的人、财、物资本和技术资本，并且选取2011年潍柴动力股份有限公司的资产负债表，按照要素资本理论进行重新列示并对企业的要素资本进行分析，验证改进后的资产负债表的可行性。结果显示基于要素资本理论对现行资产负债表资产项目的重新分类有助于从要素资本配置和管理的角度分析企业的资本结构。为管理者提供了一种新的管理思路。

Improvement of Balance Sheet Based on the Production Factors Theory-A Case Study of Weichai Power Co., LTD

Based on the production factors theory,this article provides a method to improve the current balance sheet so as to make the asset items reflect an enterprise＇s capital situation completely of human,monetary,machinery and technology. Taking Weichai Power Co.,LTD as study case,the paper reclassified the asset items in the balance sheet 2011 ,and then analyzed its capital structure to test the feasibility of the improved balance sheet. The result shows that the re-classification of the asset items based on the factors theory will help analyze an enterprise＇s capital structure from the perspective of capital allocation and management. And this will also provide a new idea for the managers.