资本保全模式创新与会计范式重构(国外英语资料).doc

资本保全模式创新与会计范式重构(国外英语资料) Abstract: in the theory of new capital preservation, the scope of total capital is extended to human capital and other intellectual capital besides human capital. According to the content, new capital preservation includes capital value preservation and capital risk preservation, in which capital value preservation can be divided into capital exchange, value preservation and capital use value preservation. Capital preservation can be divided into total capital preservation and concrete capital preservation according to the capital object to be preserved. By combining these two methods, we can get 16 modes of capital preservation. The ideal mode of capital preservation should be the coexistence of the 16 capital preservation modes and the total capital preservation (SV2M) as the leading factor. At the same time, it also analyzes the value measurement standards of various types of capital exchange value preservation model. Keywords: traditional capital preservation; accounting paradigm; capital value preservation; capital risk preservation; intellectual capital preservation; human capital preservation First, the review and development of the traditional capital preservation theory The term capital preservation means the integrity of the invested capital, and it is recognized that only the excess of the input capital exceeds the input capital. The theory of capital preservation was put forward by economists, and then applied by accounting experts to the field of accounting. The initial capital preservation theory does not take into account the price changes, then with the price change intensifies, a new development, has formed two major factions: now the financial capital maintenance concept and entity capital maintenance concept. The theory of capital is an important basis for measurement of income, cost calculation and measure capital appreciation, but also changing price accounting theory basis, support the modern accounting practice, constit