论现代企业制度下企业负债求偿权王建成（一）会计恒等式资产＝权益（负债＋所有者权益），右方项目反映的是对不同权利的权益，包括两部分：一是企业的债权人对资产的求偿权益，相对于企业来说，是企业的负债；另一部分是企业的投资人对企业净资产所享有的权益，即所有者... On the debt right of enterprises under the modern enterprise system Wang Jiancheng (1) Accounting identity assets = equity (liabilities + owner’s equity), the right item reflects the rights of different rights, including two parts: First, the company’s creditor-to-asset The claims for the claim are relative to the company’s liabilities; the other part is the rights of the company’s investors to the company’s net assets, ie the owners...