论企业本质、会计信息产权、会计核心竞争力的逻辑关系

The Nature of Enterprise, Property Right of Accounting Information & Core Competitiveness of Accounting

企业本质界定为不完备要素使用权资本化交易契约履行过程。从价值角度可以描述为财务资本、人力资本、组织资本与社会资本的一个不完全契约组合。在整个契约组合中具有权威地位的资本主体决定着会计信息产权。会计核心竞争力的基础在于科学解决会计信息产权外部性。

The nature of enterprise is defined as a process of fulfilling the incomplete contracts for the capitalization transaction about the usufruct of elements. From the perspective of value, it can be described as a combination of incomplete contracts that involve Finance Capital, Human Capital, Organization Capital and Social Capital. Among the combination of contracts, the authoritative capital subject determines the property rights of accounting information. The core competitiveness of accounting is based on the scientific solution to the externalities of property rights of accounting information