| 论会计平衡式的重构 |
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| 引用本文： | 陈万江.论会计平衡式的重构[J].成都师专学报,2009(4):88-90. |
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| 作者姓名： | 陈万江 |
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| 作者单位： | 西华大学管理学院,四川成都610039 |
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| 摘 要： | 当我们从会计平衡式的经济意义角度去理解会计平衡式时，现代会计平衡式不能完整、准确表达企业资本资源，从而导致歪曲企业盈利能力等局限性。新的会计平衡式构造，应该克服这些局限，并且还应该将所有与企业资本资源相关的多边权益方加以体现。
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| 关 键 词： | 会计平衡式 重构 多边权益方 |
On Reconstruction of Accounting Balanced Formula |
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| CHEN Wan-jiang.On Reconstruction of Accounting Balanced Formula[J].Journal of Chengdu Teachers College,2009(4):88-90. |
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| Authors: | CHEN Wan-jiang |
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| Institution: | CHEN Wan-jiang (School of Management, Xihua University, Chengdu, Sichuan, 610039, China) |
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| Abstract: | As we understand accounting balance formula from its economic significance, the formula can not express corporate capital resources thoroughly and accurately, which distorts the enterprise profitability. So we have to reconstruct a new accounting balance formula in order to overcome these limitations and reflect multilateral equities related to capital resources of enterprise. |
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| Keywords: | accounting balance formula reconstruct multilateral equities |
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