| 组织资本会计的产权经济学 |
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| 引用本文： | 龚慧云,王跃武.组织资本会计的产权经济学[J].财会通讯,2006(6). |
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| 作者姓名： | 龚慧云 王跃武 |
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| 作者单位： | 湖南大学会计学院 湖南长沙410079 |
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| 摘 要： | 本文通过对企业组织资本的产权分析,基于其“不可分性”与“外部性”的基本属性与特征,认为它是企业的一种特殊的共有产权;在此基础上,根据产权与会计的关系,对其会计制度的初步设计进行了探讨。
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| 关 键 词： | 组织资本 产权 会计制度 |
Organization Capital Accounting's Property Right Economics |
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| Gong Huiyun Wang Yuewu.Organization Capital Accounting''''s Property Right Economics[J].Communication of Finance and Accounting,2006(6). |
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| Authors: | Gong Huiyun Wang Yuewu |
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| Abstract: | Through analyzing the property rights of enterprises' organization capital, and based on its basic attributes and characteristics of "indivisibility" and "external" , this paper thinks that organization capital is a special total property rights;In this foundation, according to the relationship between property rights and accounting,this paper has carried on the foundational discussion about the preliminary design of it's accounting system. |
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| Keywords: | Organization capital Property rights Accounting system |
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