在“负债”部分已经述及,为适应市场经济的需要和会计工作所面临的新情况,在企业的资金来源中有必要划分负债和所有者权益。此外,确立所有者权益要素的主要理由还有以下两方面第一,有关法律规定了企业法人承担民事责任的界限。《民法通则》“企业法人”节第 As mentioned in the “Liability” section, in order to adapt to the needs of the market economy and the new situation faced by the accounting work, it is necessary to divide liabilities and owner’s equity in the company’s funding sources. In addition, the main reasons for establishing the equity of the owner are the following two aspects. The relevant laws stipulate the boundaries of the corporate legal person’s assumption of civil liability. “General Principles of Civil Law” and “Corporate Legal Person” Section