《财会月刊》２００１年第２４期刊登了伍中信、周爱香同志的《试论股份公司财务主体的一元性》（以下简称“伍文”）一文，读后深受启发。由于该文提出了对“所有者财务”的商榷意见，作为该理论的提出者，笔者也想参与讨论，特提出以下看法，以供探讨。一、现代企业制度对财 “Accounting Monthly” 2001 No. 24 published in Comrade Zhou Aixiang’s “Unite Yuan” (hereinafter referred to as “Wu Wen”) article, inspired by reading. As the article puts forward the opinion on “owner’s finance”, as the proponent of this theory, I also want to participate in the discussion, especially to put forward the following views for discussion. First, the modern enterprise system on the money