试论会计恒等式的转换喻肇敏以“资产＝负债＋所有者权益”会计恒等式取代“资金占用＝资金来源”会计恒等式，是当前我国会计改革的重要内容之一。会计恒等式又称会计方程式或会计平衡公式，它是表明构成会计对象诸因素之间经济上的内在联系和数量上的相互关系的一种数学... On the Conversion of Accounting Identity Yu Zhaomin replaces the accounting identity of “capital occupation = capital source” with the accounting constant of “asset = liability + owner’s equity”, which is one of the important contents of accounting reform in our country at present. Accounting identities, also known as accounting equations or accounting balance formulas, are mathematical formulas that show the economic interrelationships and quantitative relationships among the factors that make up an accountant ...