论新经济环境下的净权益性质
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摘要
迄今为止，净权益(所有者权益)尚未有一个令人信服的定义。现在普遍接受的定义，并没有说明本质属性，而仅涉及到净权益的计量(资产减负债的差额)。现行净权益概念的外延仅包括非人力资本所有者的权益，未包括人力资本所有者的权益，这已不能适应知识经济条件下会计环境的变化。净权益不仅是会计理论和实践中一个很重要的基本概念，而且对净权益性质的认识还直接关系到许多经济理论和实践问题的解决。
本文主要运用了规范研究方法，并以经济理论中的企业理论为基础，试图从理论上阐明净权益的性质。本文的结构安排如下：
第一章“绪论”介绍了本文的研究背景、动机、方法、内容和结构。辨析了几组与本文相关的概念，阐述了研究净权益性质的意义。
第二章“传统权益理论述评”对六种传统的权益理论进行了简要的介绍和评论，指出了传统权益理论的特点和局限性。传统权益理论的特点在于：不同的企业组织形式有不同的权益理论，不同的权益理论又对应着不同的会计等式，而不同的会计等式又反映了不同的会计目的。传统权益理论的局限性在于：其仅仅从计量的角度来认识净权益，忽略了知识经济条件下共同治理的契约观念，没有反映出人力资本所有者应有的权益，它已不能适应会计环境的变化。
第三章“净权益性质：剩余索取权”利用经济学中企业理论的研究成果得出了对净权益性质认识的两个重要启示：(1)净权益性质应反映不同利益主体的产权关系；(2)净权益在经济实质上是产权主体对企业的剩余索取权。在此基础上得出了本文的基本观点，即净权益性质是对企业做出主要贡献的利益主体对企业的剩余索取权。
第四章“与净权益性质相关的问题”是研究的进一步深化。该章主要阐述了会计等式的新变化，经理人股票期权的确认以及我国“走新型工业化道路”与净权益性质之间的关系。
During the past decades, the definition of net equity (To evade confusion and ambiguity, the term "net equity" is employed throughout the dissertation, instead of owner equity) was not a convincing answer. The definition that most of us accepted often emphasize the measurement of net equity (the balance of assets minus abilities and seldom touch the nature of net equity) and seldom touch the nature of net equity. The extent of net equity only includes the rights of financial capital owners, not including the rights of human capital owners. This can not adapt to the change of accounting environment under knowledge economic. Net equity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
This dissertation uses the normative approach and tries to make the nature of net equity clear, which is based on Firm Theory. The structure of the dissertation is as follows:
Chapter 1 introduces the background, the incentives, the approach, the content of the research and the structure of the dissertation; then distinguishes the related concepts and states the meanings of researching the nature of net equity.
Chapter 2 reviews six traditional equity theories. After describing the six traditional theories briefly, we point out the characteristics and the limitations of these theories. The characteristics are as follows: different equity theory is suitable for different organization forms: different equity theory corresponds to different accounting equation; and different accounting equation reflects different accounting aim. The limitations are as follows: the traditional equity theory only explains net equity from measurement angle; the traditional equity theory doesn't consist with the change of accounting environment; it can't reflect the equity of human capital's owners; and it neglects the contractual concept about the mutual governance under knowledge economic environment.
Chapter 3 gets two ideas about the nature of net equity from the view of Firm Theory: one is that the concept of net equity should reflect the owners' properties relationship; the other is that net equity in its economic nature is the residual claims of
the properties entities. In this foundation, we get our conclusion at last: net equity is the residual claims of those entities who contribute to the enterprise a lot.
Chapter 4 goes further on the basis of our research. This chapter states that the new change of the accounting equation, the recognition of the executive stock option and the relationship between net equity and "the new way of modernizing industry".
[Key words] Net equity;Owners' equity;Equity theories;The nature of net equity;Residual claims;Stock option;Human capital;Human capital owners
the properties entities. In this foundation, we get our conclusion at last: net equity is the residual claims of those entities who contribute to the enterprise a lot.
Chapter 4 goes further on the basis of our research. This chapter states that the new change of the accounting equation, the recognition of the executive stock option and the relationship between net equity and "the new way of modernizing industry".
本文主要运用了规范研究方法，并以经济理论中的企业理论为基础，试图从理论上阐明净权益的性质。本文的结构安排如下：
第一章“绪论”介绍了本文的研究背景、动机、方法、内容和结构。辨析了几组与本文相关的概念，阐述了研究净权益性质的意义。
第二章“传统权益理论述评”对六种传统的权益理论进行了简要的介绍和评论，指出了传统权益理论的特点和局限性。传统权益理论的特点在于：不同的企业组织形式有不同的权益理论，不同的权益理论又对应着不同的会计等式，而不同的会计等式又反映了不同的会计目的。传统权益理论的局限性在于：其仅仅从计量的角度来认识净权益，忽略了知识经济条件下共同治理的契约观念，没有反映出人力资本所有者应有的权益，它已不能适应会计环境的变化。
第三章“净权益性质：剩余索取权”利用经济学中企业理论的研究成果得出了对净权益性质认识的两个重要启示：(1)净权益性质应反映不同利益主体的产权关系；(2)净权益在经济实质上是产权主体对企业的剩余索取权。在此基础上得出了本文的基本观点，即净权益性质是对企业做出主要贡献的利益主体对企业的剩余索取权。
第四章“与净权益性质相关的问题”是研究的进一步深化。该章主要阐述了会计等式的新变化，经理人股票期权的确认以及我国“走新型工业化道路”与净权益性质之间的关系。
During the past decades, the definition of net equity (To evade confusion and ambiguity, the term "net equity" is employed throughout the dissertation, instead of owner equity) was not a convincing answer. The definition that most of us accepted often emphasize the measurement of net equity (the balance of assets minus abilities and seldom touch the nature of net equity) and seldom touch the nature of net equity. The extent of net equity only includes the rights of financial capital owners, not including the rights of human capital owners. This can not adapt to the change of accounting environment under knowledge economic. Net equity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
This dissertation uses the normative approach and tries to make the nature of net equity clear, which is based on Firm Theory. The structure of the dissertation is as follows:
Chapter 1 introduces the background, the incentives, the approach, the content of the research and the structure of the dissertation; then distinguishes the related concepts and states the meanings of researching the nature of net equity.
Chapter 2 reviews six traditional equity theories. After describing the six traditional theories briefly, we point out the characteristics and the limitations of these theories. The characteristics are as follows: different equity theory is suitable for different organization forms: different equity theory corresponds to different accounting equation; and different accounting equation reflects different accounting aim. The limitations are as follows: the traditional equity theory only explains net equity from measurement angle; the traditional equity theory doesn't consist with the change of accounting environment; it can't reflect the equity of human capital's owners; and it neglects the contractual concept about the mutual governance under knowledge economic environment.
Chapter 3 gets two ideas about the nature of net equity from the view of Firm Theory: one is that the concept of net equity should reflect the owners' properties relationship; the other is that net equity in its economic nature is the residual claims of
the properties entities. In this foundation, we get our conclusion at last: net equity is the residual claims of those entities who contribute to the enterprise a lot.
Chapter 4 goes further on the basis of our research. This chapter states that the new change of the accounting equation, the recognition of the executive stock option and the relationship between net equity and "the new way of modernizing industry".
[Key words] Net equity;Owners' equity;Equity theories;The nature of net equity;Residual claims;Stock option;Human capital;Human capital owners
the properties entities. In this foundation, we get our conclusion at last: net equity is the residual claims of those entities who contribute to the enterprise a lot.
Chapter 4 goes further on the basis of our research. This chapter states that the new change of the accounting equation, the recognition of the executive stock option and the relationship between net equity and "the new way of modernizing industry".
引文
[1] 汤云为，钱逢胜．会计理论．第一版．上海：上海财经大学出版社，1997
[2] 西奥多·W·舒尔茨．论人力资本投资．杜月升译．第一版．北京：中国经济出版社，1992
[3] 张文贤，高伟富．人力资源会计．第一版．上海：立信会计出版社，2001
[4] 葛家澍，林志军．现代西方会计理论．第一版．厦门：厦门大学出版社，2001
[5] 陈信元．净权益会计论．第一版．上海：立信会计出版社，1995
[6] 杜兴强，李文．人力资源会计的理论基础及其确认及计量．会计研究，2000，(6)：30～36
[7] 谢德仁，刘文．关于经理人股票期权会计确认问题的研究．会计研究，2002，(9)：25～30
[8] 谢德仁．企业的性质：要素使用权交易合约之履行过程．经济研究，2002，(4)：84～91
[9] 娄尔行，张为国，制订会计准则，促进我国会计．会计研究，1989，(2)：2～7
[10] 杨有红，王仲兵．关于人力资源会计的若干理论问题．会计研究，2002，(9)：48～51
[11] Financial Accounting Standards Board(FASB). Statement of Financial Accounting Concepts. No.2, 1980
[12] 葛家澍．会计基本理论与会计准则问题研究．第一版．北京：中国财政经济出版社，2000
[13] Chatfield Michale. A History of Accounting Thought. 1st. Huntington, N.Y.: Robert E. Krieger Publishing Co., Inc., 1977
[14] 惠双民．交易成本经济学综述．经济学动态，2003，(2)：73～77
[15] 江泽民．全面建设小康社会，开创中国特色社会主义事业新局面．第一版．北京：人民出版社，2002
[16] Financial Accounting Standards Board(FASB). Statement of Financial Accounting Concepts No.3, 1980
[17] Financial Accounting Standards Board(FASB). Statement of Financial Accounting Concepts No.6, 1985
[18] International Accounting Standards Committee(IASC). Framework for Preparation
of Financial Statements, 1989
[19] Financial Accounting Standards Board(FASB). Statement of Financial Accounting Concepts. NO. 1, 1978
[20] William R Scott. Financial Accounting Theory. 1st. Huntington, N.Y.: Prentice-Hall, Inc., 1997
[21] 邹立，谢芳．受托责任观与决策有用观相容性的体现．财会月刊，2002，(4)：47～48
[22] 杜兴强．会计信息产权的逻辑及其博弈．会计研究，2002，(2)：52～58
[23] 傅桂林．应建立物力资本和人力资本共同所有者权益理论．对外经贸财会，2002(2)：3～4
[24] 雷光勇，会计契约论：中南财经政法大学博士学位论文．武汉：中南财经政法大学，2003
[25] 钱颖一，企业理论．经济社会体制比较，1994，(4)：2～12
[26] 周其仁．市场里的企业：一个人力资本与非人力资本的特别合约．经济研究，1996(6)：71～79
[27] 张维迎．所有制、治理结构及委托—代理关系．经济研究，1996(9)：3～15
[28] 张维迎．企业的企业家——契约理论．第一版。上海：上海三联书店，上海人民出版社，2001
[29] 方竹兰．人力资本所有者拥有企业所有权是一个趋势．经济研究，1997(6)：36～40
[30] 杨瑞龙，周业安．一个关于企业所有权安排的规范性分析框架及其理论含义．经济研究，1997(1)：12～21
[31] 李宝元．企业人力资本产权制度史论解析．财经问题研究，2002(2)：84～89
[32] 阎达五，徐国君．人力资本保值增值与劳动者权益的确立．见：人力资源会计专题．北京：中国财政经济出版社，1999
[33] 吴水澎，陈汉文，郑鑫成．财务披露管理方式的维度观．会计研究，2002(9)：19～24
[34] Zeff S A. The Rise of Economic Consequences. Journal of Accountancy, 1978(3): 55～56
[35] 葛家澍，刘峰．会计理论．第一版．北京：中国财政经济出版社，1998
[36] Hart O P. Firm, Contracts and Financial Structure. 1st. Huntington, N.Y.: Oxford University Press, 1995
[37] Hart O. Moore J. Foundations of Incomplete Contracts. Review of Economic Studies, 1999(4): 115～138
[38] Hart O. Moore J. Property Rights and the Nature of the Firm. Journal of Political Economy, 1990(3): 1119～1158
[39] 钟磊，王鲁捷．企业经营者绩效考核指标探究．经济学动态，2003(2)：39～41
[40] 张先治．股票期权理论及在公司激励中的应用研究．会计研究，2002(7)：26～30
[41] Accounting Principle Board. Option No.25. Accounting for Stock Issued to Employees, 1972
[42] Financial Accounting Standards Board. Statement of Financial Accounting Standards No. 123. Accounting for Stock-Based Compension, 1995
[43] 孙铮，王霞．员工认股权计划会计问题的探讨．会计研究，2000(1)：15～19
[44] 李维友．经理人股票期权会计问题研究．第一版．大连：东北财经大学出版社，2001
[45] 徐珊．经理股票期权及其会计问题研究：厦门大学博士学位论文．厦门：厦门大学，2001
[46] Jensen. Meckling. Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Law and Economics, 1976(1):3～15
[2] 西奥多·W·舒尔茨．论人力资本投资．杜月升译．第一版．北京：中国经济出版社，1992
[3] 张文贤，高伟富．人力资源会计．第一版．上海：立信会计出版社，2001
[4] 葛家澍，林志军．现代西方会计理论．第一版．厦门：厦门大学出版社，2001
[5] 陈信元．净权益会计论．第一版．上海：立信会计出版社，1995
[6] 杜兴强，李文．人力资源会计的理论基础及其确认及计量．会计研究，2000，(6)：30～36
[7] 谢德仁，刘文．关于经理人股票期权会计确认问题的研究．会计研究，2002，(9)：25～30
[8] 谢德仁．企业的性质：要素使用权交易合约之履行过程．经济研究，2002，(4)：84～91
[9] 娄尔行，张为国，制订会计准则，促进我国会计．会计研究，1989，(2)：2～7
[10] 杨有红，王仲兵．关于人力资源会计的若干理论问题．会计研究，2002，(9)：48～51
[11] Financial Accounting Standards Board(FASB). Statement of Financial Accounting Concepts. No.2, 1980
[12] 葛家澍．会计基本理论与会计准则问题研究．第一版．北京：中国财政经济出版社，2000
[13] Chatfield Michale. A History of Accounting Thought. 1st. Huntington, N.Y.: Robert E. Krieger Publishing Co., Inc., 1977
[14] 惠双民．交易成本经济学综述．经济学动态，2003，(2)：73～77
[15] 江泽民．全面建设小康社会，开创中国特色社会主义事业新局面．第一版．北京：人民出版社，2002
[16] Financial Accounting Standards Board(FASB). Statement of Financial Accounting Concepts No.3, 1980
[17] Financial Accounting Standards Board(FASB). Statement of Financial Accounting Concepts No.6, 1985
[18] International Accounting Standards Committee(IASC). Framework for Preparation
of Financial Statements, 1989
[19] Financial Accounting Standards Board(FASB). Statement of Financial Accounting Concepts. NO. 1, 1978
[20] William R Scott. Financial Accounting Theory. 1st. Huntington, N.Y.: Prentice-Hall, Inc., 1997
[21] 邹立，谢芳．受托责任观与决策有用观相容性的体现．财会月刊，2002，(4)：47～48
[22] 杜兴强．会计信息产权的逻辑及其博弈．会计研究，2002，(2)：52～58
[23] 傅桂林．应建立物力资本和人力资本共同所有者权益理论．对外经贸财会，2002(2)：3～4
[24] 雷光勇，会计契约论：中南财经政法大学博士学位论文．武汉：中南财经政法大学，2003
[25] 钱颖一，企业理论．经济社会体制比较，1994，(4)：2～12
[26] 周其仁．市场里的企业：一个人力资本与非人力资本的特别合约．经济研究，1996(6)：71～79
[27] 张维迎．所有制、治理结构及委托—代理关系．经济研究，1996(9)：3～15
[28] 张维迎．企业的企业家——契约理论．第一版。上海：上海三联书店，上海人民出版社，2001
[29] 方竹兰．人力资本所有者拥有企业所有权是一个趋势．经济研究，1997(6)：36～40
[30] 杨瑞龙，周业安．一个关于企业所有权安排的规范性分析框架及其理论含义．经济研究，1997(1)：12～21
[31] 李宝元．企业人力资本产权制度史论解析．财经问题研究，2002(2)：84～89
[32] 阎达五，徐国君．人力资本保值增值与劳动者权益的确立．见：人力资源会计专题．北京：中国财政经济出版社，1999
[33] 吴水澎，陈汉文，郑鑫成．财务披露管理方式的维度观．会计研究，2002(9)：19～24
[34] Zeff S A. The Rise of Economic Consequences. Journal of Accountancy, 1978(3): 55～56
[35] 葛家澍，刘峰．会计理论．第一版．北京：中国财政经济出版社，1998
[36] Hart O P. Firm, Contracts and Financial Structure. 1st. Huntington, N.Y.: Oxford University Press, 1995
[37] Hart O. Moore J. Foundations of Incomplete Contracts. Review of Economic Studies, 1999(4): 115～138
[38] Hart O. Moore J. Property Rights and the Nature of the Firm. Journal of Political Economy, 1990(3): 1119～1158
[39] 钟磊，王鲁捷．企业经营者绩效考核指标探究．经济学动态，2003(2)：39～41
[40] 张先治．股票期权理论及在公司激励中的应用研究．会计研究，2002(7)：26～30
[41] Accounting Principle Board. Option No.25. Accounting for Stock Issued to Employees, 1972
[42] Financial Accounting Standards Board. Statement of Financial Accounting Standards No. 123. Accounting for Stock-Based Compension, 1995
[43] 孙铮，王霞．员工认股权计划会计问题的探讨．会计研究，2000(1)：15～19
[44] 李维友．经理人股票期权会计问题研究．第一版．大连：东北财经大学出版社，2001
[45] 徐珊．经理股票期权及其会计问题研究：厦门大学博士学位论文．厦门：厦门大学，2001
[46] Jensen. Meckling. Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Law and Economics, 1976(1):3～15