一、革新借贷复式记账原理当前全世界通用的“等式说”(静态论),是根据各企业编出的资产负债表左右平衡关系,概括出“资产=负债+所有者权益”恒等式,机械地规定:资产增加记“借方”,减少记“贷方”;而所有者权益与负债则相反,增加记“贷方”,减少记“借方”。这是脱离会计对象 First, the principle of double-entry innovation borrowing At present, the world-wide “equation theory” (static theory) is based on balance sheet balance sheet compiled by the various companies, summed up the “asset = debt + owner equity” identity, Mechanically stipulates that assets should be increased to “debit” and credit should be reduced, while owners’ equity and liabilities should be reversed. Credit should be added to reduce debit. This is out of accounting objects