本文从财富的概念出发,推导出在现实环境下法人主体财富的一般特征为:法人主体背后契约关系网的最终要求,随着交易成本的变化而不断变化。现阶段法人的主体财富主要体现在财富能够给法人主体带来未来现金流。而会计学中的资产概念必须考虑复式簿记系统的特点,所以会计学中资产的概念应该主要是排他性权利能够归属于企业主体,并且能够予以货币量化的项目,资产概念是一个相对概念。 Based on the concept of wealth, this paper deduces the general characteristics of the legal entity’s wealth in the real environment as follows: the ultimate requirement of the legal entity behind the contractual relationship network changes constantly with the transaction cost. The main body of the legal entity at this stage is mainly reflected in the wealth of wealth to the legal entity to bring future cash flow. The concept of assets in accounting must take into account the characteristics of double entry bookkeeping system. Therefore, the concept of assets in accounting should mainly be the items in which exclusive rights can be attributed to the main part of the enterprise and can be quantified by money. The concept of assets is a relative concept.