顾客资本会计的产权经济学

Economics of Property Rights about the Accounting of Customer Capital

顾客资本不是顾客的资本,不是顾客控制的资本,而是企业所有与控制的特殊的知识资本,因而应该在会计系统中予以处理。文章对顾客资本的产权权能结构、产权界定与保护、产权交易等方面进行了分析,并对顾客资本会计的基本目标、思路与原则进行了探讨。

Customer capital is not customers＇ capital, nor capital controlled by customers, but a sort of special knowledge capital owned and controlled by enterprises, so, it should be managed in enterprises＇ accounting system, Based on the analyses about the power structure, positioning, protection, and transactions of property rights, this paper explores the basic goals, thinking and principles of the accounting of enterprises＇ customer capital.