资产与企业资产的经济学分析——兼与葛家澍教授商榷

An Economics Analysis on Assets and Assets of the Firm

本文试图从经济学的角度对资产和企业资产进行分析。研究认为,资产是指有用的、稀缺的、具有产权归属的资源;其形态包括人力资产和非人力资产;企业资产是指有用的、稀缺的、产权由企业拥有的资源,广义的企业资产形态包括人力资产和非人力资产;对于公司制企业,企业资产产权由公司法人所有;资本是指通过人类劳动生产出来的、用于价值增值过程的资产;而企业资本则是企业资产中用于价值增值的那部分资产。

We want to discuss the assets and assets of the finn from the view of economics. We show that the assets are those resources which are useful, scarce and owed by someone. The forms of assets include human assets and non - humnan assets. Tne assets of the finn are those resources which are useful, scarce and owned by the finn. Tneir forms include human assets and non - humnan assets too. For a corporate, only the legal person can claim the property rights of the corporate assets. Capitals are those assets that are created by humnan labor and are used to add value. Capitals of the fh＇m are those assets of the fhrm that are used to add value.