摘要
会计恒等式不能联立,或虽能联立但混淆了会计要素的性质,是一个世界性的问题。资本与利润的不当混淆,导致我国的资产负债表会计要素与利润表会计要素恒等式不能联立,从产权视角进行深入分析,增加资本这一新的会计要素,可以有效解决这一问题。
Failing to construct simultaneous accounting equations or the confusion on the nature ofaccounting elements of the constructed simultaneous accounting equations is a worldwide problem. Theinappropriate confusion between capital and profit causes failed constructing of the identical equation betweenthe accounting elements of the balance sheet and the accounting elements of the profit statement in China, andthis problem could be resolved by adding capital, the new accounting element, from the perspective of propertyright.
作者
王德礼
杜建菊
WANG Deli;DU Jianju(Anhui Wenda Information Engineering College, Hefei 231201)
出处
《吉林农业科技学院学报》
2016年第4期68-70,共3页
Journal of Jilin Agricultural Science and Technology University
基金
安徽文达信息工程学院审计特色专业项目(20101877)
关键词
产权
会计恒等式
资本
利润标
property right
accounting equation
capital
profit
