基于资产要素视角的财务报告改进探析  

An Analysis on the Improvement of Financial Reports from the Perspective of Asset Elements

作　　者：胡清[1] 

机构地区：[1]中央财经大学会计学院,北京100081

出　　处：《西安石油大学学报（社会科学版）》2010年第3期40-43,共4页Journal of Xi’an Shiyou University:Social Science Edition

摘　　要：针对目前财务报告改进过程中没有考虑会计要素的影响的根本缺陷,认为财务报告改进应考虑资产要素的影响。通过对会计资产认识现状的分析,结合知识经济的环境,引入对企业创造价值有决定性作用的企业能力因素对资产定义的影响进行修正。在此基础上,提出了基于资产认识的财务报告改进建议。According to the basic deficiency of ignoring the influence of accounting elements in the process of improving the present financial reports,it is pointed out that asset elements should be taken into account in the improvement of financial reports.Through the analysis of the understanding state about accounting asset,and combined with the environment of knowledge economy,the factor of enterprise,which plays the decisive part in creating the value by enterprise＇s value,is introduced to the modification of asset definition.Based on the above,some suggestions are put forward so as to improve the financial reports according to the understanding of assets.

关 键 词：财务报告 资产 企业能力 能力资产 

分 类 号：F222.23[经济管理—国民经济]