本文選題：要素資本 + 要素資本平衡表　； 參考：《中國海洋大學(xué)》2014年碩士論文

【摘要】：科學(xué)技術(shù)的快速發(fā)展和經(jīng)濟活動的日益全球化，土地、勞動和機器設(shè)備等已不再是企業(yè)穩(wěn)定發(fā)展和保持競爭力的核心生產(chǎn)要素，反倒是技術(shù)、知識以及人力資本成為了企業(yè)順利發(fā)展的關(guān)鍵。同時這些要素也是支撐企業(yè)生存、發(fā)展的必要生產(chǎn)要素。資本作為一種生產(chǎn)要素，有兩個基本特征，一是流動性強；二是稀缺性；資本的流動性是資本創(chuàng)造價值的前提；資本的稀缺性決定了資本需要合理配置，使其發(fā)揮最大的效率。這種從資本類型的角度劃分企業(yè)資源，能使企業(yè)了解內(nèi)部的要素協(xié)作、明確各生產(chǎn)要素的作用，合理配置要素資本。 本文研究旨在豐富原有資產(chǎn)負(fù)債表，改進(jìn)原有資產(chǎn)負(fù)債表記錄內(nèi)容過于籠統(tǒng)的不足，并在此基礎(chǔ)上，嘗試研究和應(yīng)用要素資產(chǎn)平衡表。該課題的研究意義在于改進(jìn)財務(wù)報表的信息披露能力，對企業(yè)內(nèi)部績效管理提供新的財務(wù)工具，，同時對要素資本平衡表已有研究提供實踐支持。 本文采取案例分析的研究方法，以產(chǎn)品研發(fā)、技術(shù)創(chuàng)新、企業(yè)文化建設(shè)等領(lǐng)域都處于行業(yè)領(lǐng)先地位H公司A股上市公司為例，以要素資本理論為切入點，在確定了資本平衡表的形式及各項目的測算方法后，收集2010年到2012年H公司A股上市公司的相關(guān)資料，以其資產(chǎn)負(fù)債表為依據(jù)，編制了三年的要素資本平衡表，在實踐中探討其應(yīng)用性。狹義的資本多指貨幣資本和實物資本，本文中的要素資本還包括了人力資本、技術(shù)資本、信息資本以及知識資本等資本。企業(yè)編制的要素資本平衡表可有兩個用途，首先對內(nèi)可為企業(yè)管理者提供資源配置信息以及可作為績效評價和測算競爭力的新財務(wù)工具。其次對外可向與企業(yè)利益相關(guān)的外部人員提供信息參考，即作為外部財務(wù)報表使用。
[Abstract]:With the rapid development of science and technology and the increasing globalization of economic activities, land, labor, machinery and equipment are no longer the core factors of production for the stable development and competitiveness of enterprises, but rather technology. Knowledge and human capital have become the key to the smooth development of enterprises. At the same time, these elements are also necessary to support the survival and development of enterprises. As a factor of production, capital has two basic characteristics, one is strong fluidity, the other is scarcity; the liquidity of capital is the premise of creating value of capital; the scarcity of capital determines the rational allocation of capital and makes it exert maximum efficiency. This kind of division of enterprise resources from the angle of capital type can make enterprises understand the internal cooperation of factors, clarify the role of each factor of production, and allocate the factor capital rationally. The purpose of this paper is to enrich the original balance sheet and improve the deficiency that the original balance sheet is too general. On this basis, we try to study and apply the balance sheet of factor assets. The research significance of this subject is to improve the information disclosure ability of financial statements, to provide a new financial tool for internal performance management of enterprises, and to provide practical support for the existing research on factor capital balance statement. This article adopts the case analysis research method, takes the product research and development, the technological innovation, the enterprise culture construction and so on the domain is in the industry leading position H A shares listed company as the example, takes the factor capital theory as the breakthrough point, After determining the form of capital balance statement and the calculation method of each item, the paper collects the relevant data of A share listed company of H Company from 2010 to 2012, and compiles the factor capital balance statement for three years on the basis of its balance sheet. Its application is discussed in practice. The capital in the narrow sense mainly refers to the monetary capital and the physical capital, and the factor capital in this paper also includes human capital, technical capital, information capital and knowledge capital and so on. The factor capital balance sheet can be used for two purposes. Firstly, it can provide resource allocation information for enterprise managers and serve as a new financial tool for performance evaluation and competitiveness measurement. Secondly, information reference can be provided to the external personnel concerned with the interests of the enterprise, that is to say, it can be used as an external financial statement.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F426.6;F406.7

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