论会计资产的能力观

企业会计资产的定义经历了成本观→资源观→未来经济利益观→产权观的演变过程.观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升.但这些观念都难以解释企业竞争能力和企业创造价值的能力.因此,本文提出会计资产的能力观,期望能加深对企业会计资产的理论认识,促进企业财务报告的改进和提高财务信息的披露质量.

Review on the Competence View of Account Asset

The definition of the finn account asset goes through the growth process from the views of cost, resource, future economic profit to property. That view changing everytime promotes the finance report of firm and improves the information reporting quality. But the views are difficult in explaining the competence of firm competition and creating value. So this article puts forward the competence view of account asset, expects to realize the theory of firm account asset and improves the reporting quality of finance information.