CAJ | 학술논문

会计的国际趋同的形势背景，新会计准则中“历史成本”模式向“公允价值”模式转变，利润表观向资产负债表观的转变，这些都进一步体现了资产与企业资产价值研究的重要性。企业价值理论指出企业价值直接依赖于企业拥有资产的创造能力不是资本结构，企业资产创造能力取决于企业所拥有资产的结构。论文在借鉴文献和理论基础上推导了影响资产结构的因子——资本结构、负债结构和股权结构，及它们与资产结构之间的关系，然后建立相应假设，并根据沪市制造业上市公司4年年度报告数据，以企业规模和企业绩效为控制变量，进行经验分析，形成结论并指出未来研究方向。
회계적국제추동적형세배경，신회계준칙중“역사성본”모식향“공윤개치”모식전변，리윤표관향자산부채표관적전변，저사도진일보체현료자산여기업자산개치연구적중요성。기업개치이론지출기업개치직접의뢰우기업옹유자산적창조능력불시자본결구，기업자산창조능력취결우기업소옹유자산적결구。논문재차감문헌화이론기출상추도료영향자산결구적인자——자본결구、부채결구화고권결구，급타문여자산결구지간적관계，연후건립상응가설，병근거호시제조업상시공사4년년도보고수거，이기업규모화기업적효위공제변량，진행경험분석，형성결론병지출미래연구방향。
Under circumstances of Chinese accounting standards being unanimous with IFRS, the tradi- tional ＂Historical Cost Accounting＂ turns slowly to ＂ Fair Value Accounting＂, and the ＂ Income Statement Accounting＂ goes to ＂Balance Sheet Accounting＂. All the changes above show Asset aUxacts more attention than before. Enterprise Valuation Theory says that the company value mainly relies on the quality of assets, which rely heavily on the Asset Structure. By deducing the factors which effect the Asset Structure from the literatures and theories,in this paper, we utilize the four years annual f＇mancial report data from listed manufac- turing companies in Shanghai Stock Exchange Market and use company size and profit two factors as control to run the empirical analysis, we finally come to conclusion and provide reference for further study.