摘要
在新资本保全理论中，总资本范围扩大到人力资本和除人力资本以外的其他知识资本。按内容划分，新资本保全包括资本价值保全和资本风险保全，其中资本价值保全又可分为资本交换价值保全和资本使用价值保全。资本保全根据所要保全的资本对象可分为总资本保全和具体资本保全。将上述两种分类方法相结合可得到１６种资本保全模式。资本保全的理想模式应是16种资本保全模式并存、以总资本保全（ＳＶ２Ｍ）为主导。同时，还分析了各类资本交换价值保全模式的价值计量标准。
In the new theory of capital preserving, the range of capital preserving has been expanded to human resources capital and various kinds of knowledge--based capital. The author tries to describe various categories of capital preserving from the perspectives of content and capital target, the ideal patterns. An analysis of value measurement norms is also presented in the paper.
出处
《江西财经大学学报》
2000年第2期43-47,共5页
Journal of Jiangxi University of Finance and Economics
关键词
资本保全
会计范式
知识资本保全
人力资本保全
Transitional Capital Preserving
Accounting Model
the Preserving of Capital value
The Preserving of capital Risk
The preserving of Knowledge-based capital
The Preserving of Human Resources Capital
