On Asset Defining
- 管理学院－已发表论文 
自20世纪初以来,众多会计学者都试图对资产进行定义。但是,到目前为止还没有得出公认合理的资产定义,当前的主流资产定义(FASB、IASB和ASB)也存在缺陷。本文试图运用逻辑学并结合会计目标理论,在综合各种资产定义优点的基础上对资产进行定义,即资产是特定会计主体合法控制的能带来未来经济利益的资源。Though many scholars in accounting and main accounting literatures have defined asset or expatiated on the nature of asset from early 20 century, there up to now is no any rational definition that generally accepted. There are many abuses in main stream asset definitions (FASB, IASB and ASB). From theory of logic, this paper attempts to elicit one asset definition on the basis of the former definitions with the accounting goal theory. Asset is such resource that can bring future benefit, which is legally controlled by given entity.