| 资产的未来属性与资产计价——基于新会计准则的思考 |
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| 引用本文： | 林啸江.资产的未来属性与资产计价——基于新会计准则的思考[J].财会通讯,2007(2). |
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| 作者姓名： | 林啸江 |
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| 作者单位： | 广东广业投资集团有限公司 广东广州 |
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| 摘 要： | 本文认为,资产具有未来属性,资产的价值在于其未来可能为企业带来的经济利益。对资产属性的认识,经历了面向历史成本到面向未来经济利益的转变,这也是新会计准则对资产定义修改突出强调的。会计目标也由面向收益向面向资产价值转变。资产计价在理论上的创新(面向未来)与实务上的妥协(面向历史)的矛盾,需要内在逻辑一致的会计理论来解决。
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| 关 键 词： | 资产 资产计价 新会计准则 未来属性 |
The Future-oriented Attribute of Asserts and Assets Valuation |
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| Lin Xiaojiang.The Future-oriented Attribute of Asserts and Assets Valuation[J].Communication of Finance and Accounting,2007(2). |
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| Authors: | Lin Xiaojiang |
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| Abstract: | The author considers that Assets have future-oriented attribute.The value of assets lies in future economic benefit brought to the enterprise.We have experienced the process in which we began to understand the future-oriented attribute instead of historic cost of assets.The new General Accounting Standards also put importance upon the future-oriented attribute.The aim of accounting also becomes assets valuation instead of income determination.It requires a logical theory to resolve practicality of GAS in assets valuation. |
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| Keywords: | Asset Asset Valuation New General Accounting Standards Future-oriented Attribute |
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