权益理论是会计理论的重要组成部分,不同的权益理论直接决定了所有者权益这一基本会计要素的不同内容。所有者权益迄今为止仍没有一个令人信服的定义,在很大程度上是因为权益理论存在着相当大的缺陷,需要我们根据会计环境的变化重新认识和加以改进。一、传统权益理论的特点1.不 The theory of rights and interests is an important part of accounting theory. Different theories of rights and interests directly determine the different elements of the basic accounting elements of ownership and interests. Ownership has so far not been a convincing definition, largely due to the existence of considerable defects in the theory of equity, we need to re-understand and improve the accounting environment changes. First, the characteristics of traditional rights theory 1. No