| 对会计主体的再认识及对主体权益论的质疑 |
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| 引用本文： | 朱连生.对会计主体的再认识及对主体权益论的质疑[J].华北航天工业学院学报,2001(3). |
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| 作者姓名： | 朱连生 |
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| 作者单位： | 华北航天工业学院管理工程系 |
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| 摘 要： | 本文对会计主体的认识进行了反思，认为会计主体是一组具有内在联系的、相互依存的契约所构成的契约集，并由此引发了对主体权益论的质疑，作者认为会计权益理论应当与公司的治理相统一，忽视了这一点，会计对契约效率的辅助功能就会严重受损。当前企业资产负债表中对权益的揭示方法确有待改进，会计等式或许应本着如下模式展开：即资产=负债+资本所有者权益+管理者权益。
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| 关 键 词： | 会计主体 主体权益论 契约 公司治理结构 |
Retrospection of Accounting Entity and Questions on the Entity Equity Theory |
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| Zhu LianshengManagement Engineering.Retrospection of Accounting Entity and Questions on the Entity Equity Theory[J].Journal of North China Institute of Astronautic Engineering,2001(3). |
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| Authors: | Zhu LianshengManagement Engineering |
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| Abstract: | Abstract: The thesis puts forward several reviews of accounting entity and the author deems that accounting entity shouldbe a set of contracts. The accounting equity theory should be relative to firm governance; otherwise, the function of accounting to make the firm work will be weakened. At present, the balance sheet of a firm should be improved and the equation of accounting might be like this: Assets = Liabilities + Capital Equities + Management Equities |
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| Keywords: | Keywords: Accounting entity the Entity Equity theory Contract Firm governance |
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