摘要
会计理论、管理理论、经济理论对资源、资产及企业资源、企业资产均有所论述,但三者之间却又存在着明显的差异。本文的研究表明:当贯彻经济学的微观基础分析方法时,经济理论中的资产和资源、会计理论中的企业资产、管理理论中的企业资源将取得逻辑上和形式上的统一,企业资源与企业资产在理论上是同义反复;但考虑微观基础的企业资产的外延和内涵将不同于传统会计理论中的企业资产;本文结尾还提出了加进微观基础的企业资产概念在理论和实践上的重要意义以及本文有待发展的地方。
Though all accounting theory, managemen t theory and economic theory discuss the concepts of resources, assets, the reso urces and the assets of the firm, there are significant difference among their discussion This paper illustrates that all these concepts can be consistent l ogically and formally when following the approach of economics micro-foundation al analysis out The resources of the firm is the same as the assets of the fir m theoretically But the extension and connotation of the assets of the firm ta king into account the micro-foundation is different from that in traditional ac counting theory At the end, the paper points out at the end the theoretic and practical si gnificance of the concept of the assets of the firm taking into account the micr o-foundation and the orientations to further developing
出处
《兰州商学院学报》
2003年第4期9-16,共8页
Journal of Lanzhou Commercial College
关键词
个人资产禀赋
企业资产
微观基础
individual asset endowments
assets o f the firm
micro-foundation
