对使用“所有者权益”这一概念的探讨中国人民解放军军事经济学院刘菊珍《企业会计准则》将会计要素划分为资产、负债、所有者权益、收入、费用、利润。笔者认为，对“所有者权益”这一会计要素名称的使用，似可探讨。在当代会计文献中，可用于取代“所有者权益”的概念，... Discussion on the Use of the Concept of “Owners ’Equity” Liu Juzhen, Institute of Military Economics, People’s Liberation Army, “Accounting Standards for Business Enterprises” divides the accounting elements into assets, liabilities, owners’ equity, income, expenses and profits. The author believes that the use of the title of “owner’s equity” as an accounting element seems to be explored. In contemporary accounting literature, can be used to replace the concept of “owner’s rights”, ...