试论权益理论的演变

On Evolution of the Equity Theory

文章从会计学角度 ,阐述了在西方权益理论历史演变中 ,产权关系的变迁对会计及职能的演化和会计实务的发展的影响。并认为 ,权益理论须与基金理论相结合方能强化会计的控制职能。

This paper elaborated that the change of relation between the properity rights caused evolution of accounting theory and influence on accountant practice from the accounting angle during the development of the western economics. The author thought that the Equity Theory which must be combined with the Fund Theory can strengthen the control duty of accountant.