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会计平衡公式是会计在反映经济业务和进行计量时用数学方程形式表现的经济内容及其等量关系。它是反映一个经济实体的基本财务状况,进行会计核算的依据和理论基础。长期以来,在我国现行会计制度中,把会计平衡公式表述为资金占用=资金来源。为适应我国改革开放的需要,为使我国会计制度与国际会计制度接轨,在财政部颁布的《企业会计准则》中,把会计的平衡公式表述为资产=负债+所有者权益。为什么要改变会计平衡公式,二者究竟有何区别与联系,笔者将把二者的对比分析简要说明如下。
The accounting balance formula is the economic content and its equal relationship expressed by mathematical equations when accounting reflects economic business and measurement. It reflects the basic financial status of an economic entity and provides the basis and theoretical basis for accounting. For a long time, in the current accounting system in China, the accounting balance formula is expressed as capital occupation = capital source. In order to meet the needs of China’s reform and opening up, and in order to align China’s accounting system with the international accounting system, in the “Accounting Standards for Business Enterprises” promulgated by the Ministry of Finance, the accounting balance formula is expressed as assets = liabilities + owner’s equity. Why do we have to change the accounting balance formula? What are the differences and connections between the two? The author will briefly explain the contrast between the two.