资本经营会计理论初探

资本经营作为一种以资本增值最大化为目的,以资本为运营对象,以产权交易为特征的企业经营方式,与传统的商品经营活动相比,具有许多不同之处。资本经营与商品经营的差异,决定了其与以商品经营为主要对象的传统会计模式的不适应性,企业经营方式的转变必然导致会计理论和方法的发展变化。因此,本文顺应社会生产实践的要求,对资本经营会计假定、资本经营会计原则等基本理论问题进行了初步的探索,以期抛砖引玉。

Introduction of Accounting Theories on Capital Operation

Capital operation is a kind of corporation operation methods for the purpose of maximizing capital appreciation,takes capital as its operation target,and is characterized by property transactions.Compared with traditional commodity business,it has many different characters.The difference between capital operation and commodity business determines that it can't adapt to the traditional accounting model taking commodity business as its main target,the transaction of corporation operation methods will inevitably lead to changes in accounting theories and methods.Therefore,this paper meets the requirements of social production practices,introduces the basic theoretical problems,such as capital operation accounting assumptions and accounting principles,with a view to offer some common idea to attract others' more valuable opinions.