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知识股份权益的提出是在知识经济条件下,价值规律的客观要求和市场经济的必然选择。它是以知识(技术和管理)形态进行的投资,所形成的超出一般的平均收益而取得的超额收益的资本化,从而形成对超额收益的求索权益。那么,知识股份权益的数量如何计量,是会计研究的一项重要内容。本文从效率、效用、管理的手段性与超额价值、超额价格、超额利润的直接目的性的统一而形成的“三重超额规律”的角度,分别分析知识股份权益在生产领域创造的计量,流通领域实现的计量,财务管理形成的计量等,为知识股份权益的会计业务操作提供理论的支持。
The proposing of knowledge share rights is the objective requirement of value law and the inevitable choice of market economy under the conditions of knowledge economy. It is an investment in the form of knowledge (technical and managerial), resulting in the capitalization of excess returns obtained beyond the average average income, thus forming a pursuing interest in excess returns. Then, how to measure the amount of equity in knowledge shares is an important part of accounting research. This article analyzes the measurement of knowledge share rights and interests created in the production field from the perspective of efficiency, utility, and the means of management, and the “threefold excess rules” formed by the unification of the direct purpose of excess value, excess price, and excess profit. The measurement realized in the circulation field and the measurement formed by the financial management provide theoretical support for the operation of the accounting business of knowledge shares equity.