资产计量模式差异研究  

On the Discrepancy of Assets' Measurement Models

作　　者：董必荣[1] 李虎[2] 

机构地区：[1]南京审计学院会计学院,江苏南京210029 [2]南京大学商学院,江苏南京210093

出　　处：《中南财经政法大学学报》2010年第5期110-115,共6页Journal of Zhongnan University of Economics and Law

基　　金：国家社会科学基金项目"双组织承诺及其前因后果"(07CSH027);教育部人文社会科学基金项目"我国大学智力资本报告研究"(09YJC880051);江苏省高校哲学社会科学基金项目"我国高科技行业上市公司智力资本信息披露问题研究"(08SJD6300030);江苏省社会科学基金项目"江苏区域智力资本的测算与比较分析"(08EYD025)

摘　　要：有形资产的计量模式与无形资产的计量模式在诸多方面存在差异。有形资产计量的关键是要测量有形资产的经济价值,无形资产计量的关键则是要测量无形资产在实现企业目标过程中所发挥的作用及其作用机理;有形资产通常采用单维财务计量模式,而无形资产则通常采用多维综合计量模式,两类资产计量模式的选择及其历史变迁与这两类资产的本质特征及其在企业的作用机理密切相关,同时也是为了实现目的性计量和事实性计量的有机统一。There are many differences in the measurement models between tangibles and intangibles.The key of tangibles' measurement is to measure its economic value,while the key of intangibles' measurement is to measure its role and its mechanism of action in the process of fulfilling enterprise's objects.Single financial measurement is fit for tangibles' measurement,while multi-dimensional comprehensive measurement is appropriate for intangibles' measurement.The measurement models of two kinds of assets and their evolution are closely related to their different nature and their different mechanism of action in enterprises,and are the uniformity of purposeful measurement and factual measurement.

关 键 词：有形资产 无形资产 财务计量 多维综合计量 

分 类 号：F275[经济管理—企业管理]