试论资本保全观在知识经济时代的扩展——从财务资本保全、实物资本保全,到人力资本保全  

On the Expansion of Capital Preserving Intact Point of View in Knowledge Economy Age

作　　者：徐震[1] 

机构地区：[1]南开大学国际商学院,天津300071

出　　处：《山西财经大学学报》2000年第4期1-4,共4页Journal of Shanxi University of Finance and Economics

摘　　要：坚持资本保全观 ,是正确确定企业收益 ,确保资产保值增值的一项重要财务、会计政策。在长期的收益计量实践中 ,形成的传统资本保全观 ,主要有两种 :财务资本保全观和实物资本保全观。然而 ,随着资本概念由一元物力资本 ,扩展到二元 (物力与人力 )资本 ,传统的资本保全观 ,必然由财务资本保全观、实物资本保全观 ,扩展到人力资本保全观。在 2 1世纪知识经济时代 ,人力资本的保值增值 ,对企业成长和经济发展 ,至关重要。Adhere capital preserve intact outlook is an important policy of finance and accounting which correctly ascertain the income of enterprise, ensure value and increase value of assets. In the long term practice of measuring income, the traditional capital preserve intact outlook formed, mainly there are two kinds of it. Namely financial capital preserve intack outlook and object capital preserve intack outlook. However, along with the change of the concept of capital, from monism material resources capital to dualism (material resources and manpower) capital, the traditional capital preserve intact outlook, inevitably from financial capital preserve intact outlook and material resources capital preserve intack outlook to manpower capital preserve intact outlook. In the knowledge economy age of 21th century, the ensure value and increase value of manpower capital is very important to the growth and economic development of enterprise.

关 键 词：资本保全 知识经济 人力资本保全 财务资本保全 

分 类 号：F275[经济管理—企业管理] F032.1[经济管理—国民经济]