资产要素新定义表述的探析  

A New Definition of Assets

作　　者：柴效武[1] 徐智龙[1] 

机构地区：[1]浙江大学经济系,浙江杭州310027

出　　处：《浙江大学学报（人文社会科学版）》2002年第4期109-116,共8页Journal of Zhejiang University:Humanities and Social Sciences

摘　　要：现代会计理论和实务中 ,有关会计要素的定义和确认最为重要 ,其中又属资产的定义和确认为首屈一指。国家财政部新颁布的《企业财务会计报告条例》和《企业会计制度》对各项会计要素进行了重新定义 ,这一定义及相关内容的出台 ,并非对传统会计制度的简单改良。它不仅从理论和实践上对会计本身产生重大影响 。In the theory and practice of accounting, the definition and identification of basic accounting elements, especially those of assets, are of vital importance. The latest Regulations of Business Financial Accounting and Accounting Systems for Business issued by the Ministry of Finance presents a new definition of the accounting elements, which is not a mere restatement of the conventional accounting system but a significant improvement that will eventually boost development in the related systems.

关 键 词：资产 经济利益 企业会计制度 

分 类 号：F230[经济管理—会计学]