论资本观念与会计模式

不同的经济时代有不同的资本观念，而不同资本观念决定企业权利安排，进而决定会计行为。文章论述了实物资本、人力资本、虚拟资本、无形资本、知识资本的特点及相应会计特征。在理清资本观念发展脉络基础上，提出企业应注重非物质形式资本与物质形式资本之间的转化性。最后认为，资本观念发展要求会计理论必须拓展传统资本保全理论和加强增值会计研究。

The Concept of Capital and Accounting Model

There are variable capital concepts in the different economic time, and different capital concepts decide the arrangements of enterprises rights and the accounting behaviours. The thesis summarizes the characteristics of physical capital, human capital, fictitious capital, Intangible capital, knowledgeable capital and the related accounting characteristics. On the basis of the development of capital concept, we provide the necessities the transferation between non-physical capital and physical capital. At last, we raise that developing capital concept must strengthen the research of extended capital maintenace theory and elevated value accounting.