随着市场经济不断深化、企业的产权界定和产权交易等一系列问题的出现,研究受赠资产的性质及会计处理很有必要。从形式上来看,捐赠人捐赠资产,可看作是对企业的一种投资行为。这是因为,捐赠资产会引起经济资源流入企业,并且这种经济资源符合资产的特征。但事实上,捐赠人并没有作为投资处理,也就是说捐赠人并不谋求对企业资产提出要求的权力,同样也不会因捐赠资产而对企业生产经营承担任何责任,因此,受赠资产不形成实收资本。一般 With the continuous deepening of the market economy, the definition of the company’s property rights and the emergence of a series of problems such as the property rights transaction, it is necessary to study the nature of the donated assets and the accounting treatment. Formally speaking, donor donated assets can be seen as an investment behavior for the company. This is because donated assets will cause economic resources to flow into companies, and such economic resources are in line with the characteristics of the assets. However, in fact, the donor does not deal with the investment. That is to say, the donor does not seek the power to make claims on the assets of the company, nor does it bear any responsibility for the production and operation of the enterprise because of the donated assets. Therefore, the donated assets are not Formed paid-in capital. general