| 资产的定义:回顾与思考 |
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| 引用本文： | 牛晓虎,李卫东. 资产的定义:回顾与思考[J]. 财会通讯, 2007, 0(7) |
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| 作者姓名： | 牛晓虎 李卫东 |
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| 作者单位： | 长安大学经济与管理学院 长安大学经济与管理学院 陕西西安 陕西西安 |
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| 摘 要： | 资产是会计学中最重要的概念,科学的资产观念及理论是财务会计理论与方法存在和发展的基础。关于资产的定义,理论界尚无定论,实务界也莫衷一是。本文通过回顾国内外学者、准则制订机构对资产的不同定义,得出资产的定义的前提条件和相关因素,在此基础上概括出资产的定义,以期对资产的定义提供参考。
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| 关 键 词： | 会计 资产 定义 本质 |
Definition of Asset: Review and Reflect |
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| Niu Xiaohu Li Weidong. Definition of Asset: Review and Reflect[J]. Communication of Finance and Accounting, 2007, 0(7) |
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| Authors: | Niu Xiaohu Li Weidong |
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| Abstract: | Asset is the most important concept of accountancy.Scientific conception and theories on asset are the existent and developmental fundament of theory and way with financial accounting. Concerning the definition of asset, yet it isn't the last word in theory, so doesn't in practice .By looking back upon the different definition of overseas and inland scholars and standard institutions drawed ,the paper analytically makes preconditions and factors for which definition of asset need allow.Then the paper generally defines asset on the basic of that in order to offer the reference to definition of asset. |
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| Keywords: | Accounting Asset Definition Essence |
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