论会计平衡式的重构  

On Reconstruction of Accounting Balanced Formula

作　　者：陈万江[1] 

机构地区：[1]西华大学管理学院,四川成都610039

出　　处：《西华大学学报（哲学社会科学版）》2009年第4期88-90,共3页Journal of Xihua University(Philosophy & Social Sciences)

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。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.

关 键 词：会计平衡式 重构 多边权益方 

分 类 号：F23[经济管理—会计学]