The concept of capital and accounting model

There are variable capital concepts in the different economic time,and different capital concept decides the arrangements of enterprises rights and accounting behaviours.The thesis summarizes the characteristics of physical capital,human captial,fictious capital,intangible capital,knowledgeable capital and the related accounting characteristics.On the basis of the development of capital concept,we provides the necessities the transferation between Non-physical capital and physical capital.At last,developing capital concept must strengthen the research of extended maintenance theory and elevated value accounting.