要素资本平衡表:一种新的内部资产负债表

Balance Sheet on Essential Factor Capital:A New Internal Balance Sheet

企业是由一些生产要素组合而成的一个开放性系统。会计作为国际通用的商业语言,尚有很大空间可以改进。资产负债表不仅可以根据时间长短和资产流动性列示其内容,而且可根据企业核心业务和竞争力,以及生产要素资本列示其资产财务状况。企业要素资本包括人力资本、财务货币资本、实物资源资本、技术资本、信息资本和知识资本,使用财务理论定义技术、信息和知识,描述其内容构成,研发和设计要素资本平衡表,可为企业财务管理提供新的工具。新要素资本会计是美国智力资本会计的改进。中国企业最缺少的是技术,其次是知识和信息。要素资本平衡表不仅是一种内部资产负债表,而且可作为企业绩效评价和测算竞争力的新财务工具。

An enterprise is an open system composed of some factors of production. Accounting still has a lot for further improvement as an international commercial language. The balance sheet can list its contents not only based on the length of time and the liquidity of assets, but also according to its core businesses, core competitive power and productive factor capital as well. The enterprises＇ essential factor capital includes the human capital, financial capital, physical capital, information capital, and knowledge capital. It can provide the enterprises with a new tool for its financial management by using financial theory to define and describe the composition and contents of technology, information as well as knowledge, and by making efforts to research and design balance sheet of capital. What the Chinese enterprise most lacks is the technology. Knowledge resources and information comes second. Balance sheet of the essential factor capital is not only a new internal balance sheet, moreover may take the enterprise achievements appraisal and the reckoning competitive power new financial tool.