对会计资产要素的理论探讨

Theoretic Deliberation on Assets Element

本文通过现今制定会计准则两大权威机构———美国财务会计准则委员会和国际会计准则委员会对资产的定义分析 ,综合会计环境对传统会计提出变革的迫切要求 ,给会计资产要素进行重新定义 ,指出了资产具有自然和社会两种属性 ,以便更能揭示出资产的本质和内涵。在此基础上 ,笔者提出资产计量的新模型———综合资产计量模型 ,即以未来现金流量贴现值为主 。

With the vicissitudes of the accounting environment,there have been serious defects in the confirmation and measurement of assets in the traditional theory.These defects make some important items such as human resources,intellectual property,derivative financial instruments unconfirmed and understated in the finaancial statement,as well as considerably effect the accounting information users to make a decision.Synthesizing the urgent requirement for the reform of the traditional accounting raised by the accounting environment,this article redefines the assets elements and points out that assets have both natural and social characteristics.It reveals the essence and implication of assets proposed by Financial Accounting Stanedards Board and International Accounting Standard Committee,which are the two organizations of authority making accounting principles.On this basis,the author puts forward the new model of assets measurement-synthetic measurement model of assets,which uses mainly discount future cash flow method,and auxiliary other measurement methods for reference.