摘要
随着知识经济时代的到来,我国的产业结构发生了根本性的改变。会计环境的变化,迫使许多会计理论面临改革的需要。作为基础理论之一的恒等式,过去是建立在以财务资本为中心的观点上,而在知识经济时代,知识资源是企业竞争的首位资源,知识资本将是企业的核心。人力资本所有者对企业的投资,也将被视为一项企业的资本,且享有收益分配权。
The world structure of production has been changing fundamentally due to the apperance of the intellectual economy. The changes in accounting field lead to a necessary reform in accountion theory. The identical equation, one of the basic theories is based on 'accountiong assets as the center.' However , when it conies to the age of intellectual economy, the intellectual resource bacomes the first in the competition of resources and the intellectual assets the core of the enterprises. Besides, the investment of the owners of the labor assets in entrprises is regarded as a part of enterprises' assets and the owners possess the rights of income distribution.
出处
《哈尔滨商业大学学报（社会科学版）》
2002年第3期58-60,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
知识产权
所有者权益
劳动者权益
aoccounting assets
knowledge assets
labors equity
