知识经济时代企业产权关系与会计权益理论的新发展  

The New Development of Enterprise Ownership Relationship and the Theories of Accounting Equity in the Knowledge Economy Era

作　　者：郝淑君[1] 

机构地区：[1]烟台大学经济与工商管理学院,山东烟台264005

出　　处：《商业研究》2005年第18期12-15,共4页Commercial Research

基　　金：烟台大学青年基金项目JG03Z10的部分成果

摘　　要：知识经济带来了企业产权关系的重大变化,使产权关系的重心逐步从物质资本向人力资本转移。企业产权关系理论的发展为会计权益理论的发展奠定了坚实的基础。知识经济时代,应该突出人力资本所有者在企业产权关系中的地位以及人力资本所有者应该享有的所有者权益。Knowledge - based econonry has brought about enormous changes on enterprise otmership, which is now transferring from physical capital to human resource capital, The development of the theories of enterprise ownership relationship has paved the way for the development of the theories of accounting equity. Knowledge - based economy era highlightsthe position of knowledge capital owners in enterprise ownership relationship and the ownership equity that should be owned by knowledge capital owners.

关 键 词：产权 会计权益 人力资本 物质资本 

分 类 号：F270[经济管理—企业管理]