Влияние экономической и юридической концепций активов организации на их интерпретацию в ретроспективе и современных условиях

Abstract

The ambiguous interpretation of economic, legal concepts, static, dynamic theories of the organization's assets in the Russian and foreign literature in the historical and modern period of development justifies the need for their scientifically based argumentation and implementation. It is important to use the most effective concepts, theories of the organization's assets from the position of determining the real directions of their development, improvement, which justifies the relevance and timeliness of the study. The conducted research states that the problematic aspect implies the presence of many positions, discussions on the applicability of the economic, legal concepts of assets, their static, dynamic theories, which requires a detailed comparison of the economic and legal concepts of the assets of the organization from the standpoint of static and dynamic theories. With the help of general scientific and special methods was carried out, which made it possible to identify their essential provisions that can be developed in modern the period of development. In the field of research a comparison of the legal and economic concepts of the assets of an organization within the framework of static and dynamic theories was carried out; the dynamic theory of the assets of an organization within the framework of legal and economic concepts was considered. As a result it is established that on the basis of an optimal combination of economic and legal concepts of assets within the framework of static and dynamic theories, it is possible to form a concept of a digital asset characterized by such criteria as obtaining economic benefits, ownership of the asset, immateriality, etc.