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随着人类社会进入21世纪,知识经济不再只是一个口号,它已经成了任何国家、任何企业都必须认真面对的现实。在知识经济时代,人力资源、无形资产等知识资本成为了决定企业生存与发展的关键。在传统经济环境下,企业要在激烈的竞争中得以生存和发展,必须要保证企业资产的维护和保全,而在知识经济条件下,企业更是应当将资本保全的重心放在知识资本上。但是,由于传统资本保全理论的种种局限性,已无法满足知识经济时代企业经营实践的需要。因此,迫切需要完善与发展传统的资本保全理论,建立适应知识经济时代特点的资本保全理论。一、对传统资本保全理论的分析与评价资本保全的基本含义是将原有资本视为某一特定时期资产的存量,只有在原有资本已经得到补偿
With the advent of human society in the 21st century, the knowledge economy is no longer just a slogan. It has become the reality that any country and any enterprise must seriously face. In the era of knowledge economy, human capital, intangible assets and other intellectual capital have become the key to determining the survival and development of enterprises. Under the traditional economic environment, in order to survive and develop in fierce competition, enterprises must ensure the maintenance and preservation of the assets of enterprises. Under the condition of knowledge-based economy, enterprises should place the focus of capital preservation on knowledge and capital. However, due to the limitations of the traditional capital preservation theory, it has been unable to meet the needs of business management in the era of knowledge-based economy. Therefore, it is urgent to perfect and develop the traditional theory of capital preservation and set up a theory of capital preservation that adapts to the characteristics of knowledge economy. First, the analysis and evaluation of the traditional theory of capital preservation The basic meaning of capital preservation is the original capital as a stock of assets in a particular period, and only in the original capital has been compensated