关于所有者权益要素的探讨

Exploration of the Elements of the Owners' Equity

在近几十年里 ,人们从未间断过对所有者权益 (业主权益 )要素的研究。进一步探讨所有者权益要素理论的主要目的是为了寻求理论上的突破点 ,使一些理论问题得到正确的解决 ,为制定会计准则和会计核算制度提供科学的依据。分析了所有者权益 7个方面的性质 ,重新对所有者权益的内容进行了界定 ,对两权分离条件下经营者与所有者共同分享利润的问题进行了探讨。

People have been exploring the issue of owners' equity throughout the past ten years. Further research of the owner's equity is aimed at the ability to solve some theoretical problems and provide scientific basis for the stipulation of both the accounting principles and system. Seven characters of the owners' equity are analyzed. It is necessary to transfer the profit payable, classified as an item of liabilities in the past, to the item of the owners' equity. Accepting contribution is revenue and is part of the profit before transforming the total profit to profit retention or capital. The contents of the owners' equity are analyzed and the idea that the profit after tax ought to be shared between owners and managers is redefined.