Juristic Analysis of the Accounting Assets Concept

Though the asset is one of the most important elements of the accounting,the arguments in this field never cease.The reason is that more economics research findings have been over-emphasized while the results of jurisprudence largely neglected in the study of accounting.After analyzing the real rights,creditor's rights,intellectual property rights,which are the legal forms of the accounting assets,the author explores the variety of the economic benefits between the right creation and forfeiture.Finally,the author puts forward a new definition,that is,the asset is the nonce rights of a particular entity what represents certain economic benefits.