近年来,上市公司中侵犯中小股东利益的事件屡有发生,究其原因众说纷纭,本文拟从会计恒等式出发,探究此类事件发生的主要原因,就解决问题的方法作一探索。一、资产所有权与资本所有权会计恒等式是近代财务会计理论最为精华的内容之一,是会计实务操作的基础。从经济关系看,“资产 In recent years, there are many reasons for the infringement of the interests of minority shareholders in listed companies. There are many reasons for this. This article intends to explore the main causes of such incidents from the perspective of accounting identity and explore ways to solve the problems. First, the ownership of assets and ownership of the capital Accounting identity is one of the most essence of modern financial accounting theory, is the basis for accounting practices. From an economic perspective, "assets