“资产＝负债＋所有者权益”析刘文元我国会计制度改革以后，企业会计的平衡公式由原来的“资金占用＝资金来源”改为“资产＝负债十所有者权益”。这一会计方程式的变化，适应了社会主义市场经济理论的需要，适应了经济体制深化改革的需要。长期以来，在东西方会计界流传... Analysis of “Assets = Debt + Ownership” Liu Wenyuan After the reform of China’s accounting system, the balance formula of enterprise accounting was changed from “capital occupation = capital source” to “assets = equity of ten owners”. The changes in this accounting equation have adapted to the needs of the socialist market economy theory and adapted to the needs of deepening the reform of the economic structure. For a long time, spread in the accounting circles of East and West ...