本文通过对我国使用过的三个会计等式,分别解析各等式的基本内涵。即各等式所显示的实际意义与它们在反映资金项目时表现在数量与结构方面上的差异,以及等式在账户设置、会计处理与试算平衡中的具体运用。从而论证了三个会计等式应该同时运用于企业财务与会计核算上的理论依据和实际操作,以及会计教学上对会计等式讲授的方式。 This article analyzes the basic connotation of each equation through the three accounting equations used in our country. That is, the actual significance of the equations and their differences in quantity and structure when reflecting the funding items, as well as the concrete application of the equation in the account setting, accounting treatment and trial balance. Thus it proves that the three accounting equations should be applied to the theoretical and practical aspects of corporate finance and accounting at the same time, as well as the way of teaching accounting equations in accounting teaching.