会计恒等式的变革

Accountant the identical equation transforms

本文探讨的会计理论问题，一方面，要体现我国会计制度力求与国际会计惯例接轨，以利于深化改革，扩大开放，促进发展；另一方面，我们还应注意，通过我国的会计改革，还可以促进国际会计的改革，以利于共谋合作与发展。本文关于更新会计恒等式和资产负债表的建议，涉及国际通用的基础会计理论。为此，迫切需要我国和国际会计界的专家、教授、学者和会计工作者共同关注，共同探讨，以便求得一个国际会计界公认的正确结论，从而推动会计理论的创新和发展，据以指导会计制度的变革。

This article discusses accountant theory question,on the one hand,must manifest our country accounting system endeavour and the international accounting convention trail connection, favors the deepened reform, the expansion opens, promotion development;On the other hand, we also should pay attention, reforms through our country＇s accountant,but also may promote the international accountant＇s reform, favors altogether seeks the cooperation and the development. This article about renews accountant the identical equation and the property debt table suggestion, involves international general foundation accountant the theory. Therefore,needs our country and the international accountant＇s expert, professor, the scholar and accountant urgently pays attention together, discusses together, in order to obtain an international accountant the recognition the correct conclusion, thus impels accountant the theory the innovation and the development, according to instructs the accounting system the transformation.