我国会计学界长期以来认为资金占用和资金来源的平衡原理是设置会计科目及帐卢的理论根据。这个命题是基于三点认识之上的:(1)资金占用和来源是同一资金的两个不同侧面;(2)经济活动只能从资金静态上认识和反映;(3)会计科目是个静态分类问题。其结果就是使会计科目及帐户的设置建立在资金占用等于资金来源之上而和资金运动断裂开来,进而也就导致人们误以为会计科目是个孤立的、静止的东西,却把会计科目(或帐户)体系的功能忽视掉了。 The accounting theory circle in China has long believed that the principle of balance between capital occupation and capital sources is the theoretical basis for setting up accounting subjects and accounts. This proposition is based on three points of understanding: (1) capital occupation and source are two different sides of the same fund; (2) economic activities can only be recognized and reflected from the capital static; (3) accounting is a static classification problem. The result is that the accounting and account setup is based on the fact that the capital occupation equals the funding source and the fund movement breaks off. This in turn leads to the misconception that accounting subjects are isolated, static, but accounting subjects (or The function of the account) system is ignored.