论企业资产确认的若干理论与实际问题

Some Theoretical and Practical Questions in Affirming Business Assets

对资产的实质进行再思考以及重新认识资产的确认标准,是正确、有效进行资产计量的一个重要前提。揭示资产的实质,有赖于对资产等同于“财产”或“资金”观念的剖析、对视资产为“资金运用”观念的剖析以及对资产“所有权”观念的剖析。在此基础上,给出新的资产定义、揭示它的基本特征,提出新的科学、合理的资产确认标准,并据此解决我国企业资产确认中的有关实际问题。

It is an important prerequisite for effective asset--measurement to reconsider theessence of assets and to recognize their affirmative criteria. To reveal the essence of assetsdepends on the analysis of the concept that assets equal to 'property'or'funds', 'the use offunds' and 'proprietorship' to assets. Based on these analyses,new definition will be givento assets,which will reveals their fundamental peculiarities and put forward scientific and ra-tional new criteria for assets affirmation and by which to solve the related problems in assetsaffirmation of Chinese enterprises.