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会计与产权权利的维护有着与生俱来的密切关系。两权分离最为根本的问题就是如何维护所有者的权利。从会计的角度看,维护所有者在企业的产权权利就是在会计的确认和计量中必须优先考虑所有者投入资本的补偿问题,即资本保全问题。会计确认和计量的本质就是要划清用于补偿所有者投入资本的财产与所有参与企业运行的主体(所有者、债权人、政府、经营者、员工)共同分享的财产的边界。资本保全不但包括数量保全,而且包括质量保全,即不仅要求所有者投入企业的资本必须要有相应数量的净资产与之匹配,而且也要求与资本保全相匹配的净资产的质量完全相同。
Accounting and the maintenance of property rights have an inherent close relationship. The most fundamental issue of separation of powers is how to safeguard the rights of owners. From an accounting point of view, to protect the owners ’rights and interests in the enterprise is to give priority to the compensation of the owners’ capital investment in the process of accounting recognition and measurement, that is, the issue of capital preservation. The essence of accounting recognition and measurement is to delineate the boundaries of the property that is used to compensate the owner for the capital invested and the property (owner, creditor, government, manager, employee) of all the participating enterprises. Capital preservation not only includes quantity preservation, but also quality assurance, which not only requires that the capital invested by the owner must match the corresponding quantity of net assets, but also requires that the quality of the net assets matching the capital preservation is exactly the same.