资产是财务报表要素中最基本的概念,也是派生和界定其他会计概念的基础。近年来,由于对财务报表的相关性及有用性的质疑与批评日见增多,学术界已开始重新审视和思考作为财务报表内容结构的理论支撑——资产定义的科学性和合理性。本文旨在对与资产概念有关的已有知识进行重新地归纳与梳理,并在此基础上提出修正的资产概念和对财务报表的改革主张。 Assets are the most basic of the elements of financial reporting and the basis for deriving and defining other accounting concepts. In recent years, due to the increasing doubts and criticisms on the relevance and usefulness of the financial statements, the academic community has begun to re-examine and reflect on the theoretical support of the structure of the financial statements as the scientific and rational definition of assets. This article aims to reorganize and sort out the existing knowledge about the concept of assets, and on this basis, put forward the revised concept of assets and the reform of financial statements.