关键词: 会计控制,资产,产权,经济资源

Abstract: Assets must be clearly defined to implement overall and effective accounting control. However, there are some problems in the current concept of assets (mainly FASB, IASB and the concept of Chinese definition), such as not clearly reflecting the nature of the assets, the scope of “transaction or event”not being unified and the definition of “owned or controlled” being in conflict with the equity theory, etc.. Thus, drawing on the modern property theory and from the perspective of accounting control theory, this paper elaborates the positive significances about the asset concepts laid down in The Conceptual Framework for Financial Reporting (Discussion Draft) issued by IASB in 2013, which“can clearly reflect the nature of the assets”, “integrate accounting control and resources allocation effectively”and“promote the development of accounting control idea to a new stage”. Finally, in view of China being currently in a special period of economic transition and upgrading and accounting standards being faced with convergence and differentiation, this paper proposes that the concept of assets in China should be revised as“the present economic resource formed by past transactions or events and controlled by particular property subject”.

Key words: accounting control; assets; property right; economic resources