组织默会知识、企业异质性和历史成本模式  

On the Relationship between Organizational Tacit Knowledge,Firm Heterogeneity and the Historical Cost Model

作　　者：戴泽伟[1] 路媛媛[1] DAI Ze-wei LU Yuan-yuan(College of Accountancy, Southwestern University of Finance ＆ Economics, Chengdu 610074, Sichuan)

机构地区：[1]西南财经大学会计学院,四川成都610074

出　　处：《厦门大学学报（哲学社会科学版）》2017年第5期148-156,共9页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

摘　　要：组织默会知识导致了企业异质性的不可分性和不可模仿性。企业异质性将使得企业资产的在用价值与公允市价相分离;异质性程度越高,资产的在用价值与公允市价的分离程度就越高。同时,企业异质性的不可分性意味着企业资产价值无法单独估计,而企业异质性的不可模仿性则意味着"反映过去能够预测未来"。这两者奠定了历史成本模式具有估值功能的基础。历史成本模式的核心特征在于"以确定性的财务资源变化来表征企业异质性的价值",进而为企业异质性提供间接定价的手段。Organizational tacit knowledge will bring about the indivisibility and difficulty in imitation of firm heterogeneity, causing the value in the use of assets to deviate from its market price. The higher firm heterogeneity, the higher degree of deviation between value in use and market price. In addition, the indivisibility of firm heterogeneity means that the value of assets cannot be individually evaluated. The difficulty in imitation of firm heterogeneity means that reflecting on the past can help predict the future. The indivisibility and difficulty in imitation of firm heterogeneity lay a strong foundation for the usefulness of the historical cost model in security pricing. The historical cost model is crucial in indirectly measuring the value of firm heterogeneity.

关 键 词：组织默会知识 企业异质性 历史成本模式 

分 类 号：F230[经济管理—会计学]