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会计等式是会计实务工作的基础，它决定着设置帐户、期间平衡和编制会计报表等一系列问题。会计等式也是会计理论的一个重要部分，它涉及会计要素的确立和要素内涵及外延的规定。采用何种会计等式，与经济模式和经济环境有着密切的关系。我国的会计工作，从只反映国家产品生产分配和计划执行情况，逐步转向能反映提供偿债能力、负债能力、盈利能力以及明确产权关系，转向能反映国家、企业和个人权益状况，是会计制度的一次深刻的改革。为此，会计等式必然随之改变。笔者通过学习“准则”提点管窥之见。
The accounting equation is the basis of accounting practice. It determines a series of issues such as setting up accounts, balancing the period, and preparing accounting statements. The accounting equation is also an important part of accounting theory. It involves the establishment of accounting elements and the provisions of the connotation and extension of the elements. The type of accounting equation adopted has a close relationship with the economic model and economic environment. China’s accounting work has gradually shifted from reflecting only the production distribution of national products and the implementation of plans, to the ability to reflect the provision of solvency, debt capacity, profitability, and clear property rights relations, and to the ability to reflect the rights and interests of countries, enterprises, and individuals. It is an accounting system. A profound reform. For this reason, the accounting equation must necessarily change. The author points out some insights through learning “criteria”.