"新要素"资产会计核算探析

现行会计核算制度将资产按流动性划分为流动资产、长期资产、固定资产、无形资产等类别,这一分类越来越难以反映知识经济社会带来的企业资产的真实信息.企业会计实物资产与"新要素"资产在许多方面有共同之处,但在涵义、形成方式、作用等方面有巨大的区别,辨析和区分会计实物资产与"新要素"资产,对于思考和研究现行的会计核算体系具有重要意义.

On the"new factor"assets accounting

The current system of accounting assessment divides assets into liquid assets,fixed assets,intangible assets and long-term assets,which can not reflect the true assets information of enterprise that comes from intellectual economy.Accounting material assets and "new factor" assets share something same on the one hand,and are different in implication,style of forming and function on the other hand.So it is very important for researching current system of accounting assets to discriminate and distinguish material assets and "new factor" assets.