以“资产=负债+所有者权益”会计恒等式取代“资金占用=资金来源”是当前我国会计改革的重要内容之一。 “资金占用=资金来源”会计恒等式适应公有制条件下高度集中的计划管理体制。这一会计恒等式及由它所引伸的资金平衡表,重点体现于加强国家对企业资金的管理。由于企业经济资源所有者的单一性(全部归属国家),因而毋须体现财产的归属关系。 It is one of the important contents of accounting reform in our country to replace “capital occupation = capital source” with the accounting constant of “asset = liability + owner’s equity”. “Capital occupation = funding source” The accounting identity is adapted to a highly centralized program management system under public ownership. This accounting identity and the balance sheet extended by it emphasize strengthening the state’s management of corporate funds. Owing to the unity of the owner of the economic resources of the enterprise (all the countries attribution), there is no need to reflect the ownership of the property.