摘要
资产是会计学最主要的要素,但针对该定义的争论至今没有停止过,其原因在于会计研究过分注重对经济学研究成果的借鉴,而忽视法学研究成果的应用。通过从会计学资产的法律形式———物权、债权、知识产权的剖析,并分析其权利产生与消亡过程中经济利益的变化,文章提出了自己的基于法学视角的会计学资产定义———特定主体所享有的代表一定经济利益的现时权利。
Though the asset is one of the most important elements of the accounting, the arguments in this field never cease. The reason is that more economics research findings have been over-emphasized while the results of jurisprudence largely neglected in the study of accounting. After analyzing the real rights, creditor＇s rights, intellectual property rights, which are the legal forms of the accounting assets, the author explores the variety of the economic benefits between the right creation and forfeiture. Finally, the author puts forward a new definition, that is, the asset is the nonce rights of a particular entity what represents certain economic benefits.
出处
《审计与经济研究》
北大核心
2006年第1期55-58,共4页
Journal of Audit & Economics
基金
教育部博士点项目(项目批号:20010698033)的资助
关键词
资产
权利
物权
债权
知识产权
经济利益
assets
rights
real estate rights
creditor＇s rights, intellectual property rights, economic benefits.
