会计方程式“资金占用=资金来源”的权威观点是:资金占用代表企业对资金的使用权,是构成企业独立经营的物质条件;资金来源代表国家对资金的所有权,是社会主义国家实行集中统一领导的经济基础。“资金占用=资金来源”的会计方程式,体现了国家与企业的特殊经济关系。目前,多种教科书都持这种观点,似乎已成为不可置疑的定论。但认真研究,尚觉上述观点不够切合实际,值得商榷。第一,“资金占用=资金来源”方程式,完全是个数学概念,是纯粹的数学平衡方法。任何社会制度,任何阶级的会计学者乃至任何个人都可以运 The authoritative view of the accounting equation “capital occupation=source of funds” is that capital occupation represents the right of use of funds by enterprises and constitutes the material conditions for the independent management of enterprises; the source of funding represents the ownership of funds by the state; it is the centralized and unified leadership of the socialist countries. The economic basis. The accounting equation of “capital occupation = funding source” reflects the special economic relationship between the state and the enterprise. At present, a variety of textbooks hold this view and seem to have become an unquestionable conclusion. However, after earnestly studying, I still feel that the above viewpoint is not realistic enough and is worth discussing. First, the “financing of funds = source of funds” equation is entirely a mathematical concept. It is a pure mathematical balance method. Any social system, accounting scholar of any class and even any individual can transport