会计恒等式的三种不同演变揭示了人们对企业资源要素产权性质逐步深化的认识 ,人们终于认识到企业资源不仅是物资资源 ,而且是物资资源、人力资源、环境资源三大要素的结合。三大要素都有补偿性分配和激励性分配的要求 ,只有对“资本—劳动—环境”三大资源要素按不同的产权特征都作到了补偿性分配和激励性分配 ,才能有“经济—环境—人”的全面协调发展 Three different evolutions of accounting identities reveal that people gradually understand the property rights of enterprise resource elements. People finally realized that enterprise resources are not only the material resources, but also the combination of the three elements of material resources, human resources and environmental resources. All three elements have the requirement of compensatory distribution and incentive distribution. Only when the three elements of “capital-labor-environment” are compensated and motivated according to different characteristics of property can there be “economic-environment - people ”comprehensive and coordinated development