基于会计等式的顾客资产构成及其含义

Construction and Definition of Customer Equity Based on the Accounting Equation

通过对顾客资产的表现形式、实质内容、本质特征、会计计量对象和会计属性等方面的研究分析,结合会计等式(资产=负债+所有者权益),研究了顾客资产的会计学构成,并从会计学角度定义了顾客资产。

Based on the accounting equation （asset = liability ＋ the proprietor＇s rights and interests）, the paper explores the accounting construction of customer equity, then gives the accounting definition of the customer equity by analyzing its form, essence, trait, accounting objects and accounting attributes.