适应新的财务制度改革技改贷款管理办法覃福永我国新的会计制度作为一种“国际商业语言”，采用了国际上公认的会计六要素，即资产、负债、所有者权益、收入、费用、利润。用“资产一负债十所有者权益”这一国际上通行的平衡关系代替了现行的“资金来源一资金占用”平衡关... Adapting the New Financial System to Reform the Measures for the Management of Technical Loan Reform Qin Fuyong China’s new accounting system as an “international business language” adopts internationally recognized six elements of accounting: assets, liabilities, owners’ equity, income, expenses, profit. With the balance of internationally prevailing balance of assets and liabilities as the owner of ten rights, the current balance of capital source and capital occupation has been replaced.