对会计恒等式内在经济本质的思考

Reflection on Intrinsic Economic Nature of Accounting Equation

会计恒等式的形式很简单,人们很少去深刻挖掘其中的内涵,只是把它当作既定的事实。用经济学的视角分别对静态和动态的会计恒等式进行分析可以得出结论:会计恒等式的形式并不是主观臆造,而是有着深刻的经济学基础,其中物质资料的生产方式和经济运行的体制是会计恒等式的经济学基础和内在根据。由于整个会计学理论都是建立在会计恒等式的基础之上,深刻理解会计恒等式的内涵有重要的理论和现实意义。

Accounting equation is simple, and people seldom explore its connotation and just regard it as an established fact. The article respectively analyzed the static and dynamic accounting equations from the perspective of economics and drew the following conclusions. Accounting equation wasn＇ t subjectively concocted, or rather, it was based on profound fundamentals of economics. The production mode of material means and economic system were the intrinsic economic fundamentals of accounting equation, for the whole theory of accounting was based upon accounting equation. It＇ s significant in theory and in practice to profoundly apprehend the connotation of accounting equation.