基于产权视角的会计本质新论

发布时间：2018-06-14 22:07

  本文选题：基于 + 产权　； 参考：《财会通讯》2013年04期

【摘要】：正一、会计要素的产权体现会计要素包括资产、负债、所有者权益,以及收入、费用、利润;其中,资产和负债是现代会计普遍公认的基本要素。因为:所有者权益是剩余索取权,在金额上等于资产减去负债后的余额,其在分配顺序上也处于负债之后;收入是资产增加或负债减少的累积影响,费用是资产减少或负债增加的累积影响,利润则是资产与负债变化的最终累积影响。产权是经济所有制关系的法律表现形式,任何产权都存在权
[Abstract]:First, the property rights of accounting elements include assets, liabilities, owner's equity, income, expenses and profits, among which assets and liabilities are generally accepted as basic elements in modern accounting. Because: the owner's equity is a residual claim, equal to the balance of the assets minus the liabilities in the amount, and also after the liabilities in the distribution order; income is the cumulative effect of an increase in assets or a decrease in liabilities, Expenses are the cumulative effects of reduced assets or increased liabilities, while profits are the final cumulative effects of changes in assets and liabilities. Property right is the legal manifestation of economic ownership relationship, and any property right exists.
【作者单位】： 中南林业科技大学;
【分类号】：F230
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本文编号：2019112