权益理论的发展与评述

A Review of the Development of Equity Theory

在财务会计理论中,权益理论作为重要的组成部分,它对会计主体的权益确认、计量等方面有着重大的指导意义。从四个阶段梳理了权益理论的发展脉络以及归纳总结了各阶段的特点,分析了企业组织形式的变化、信息使用者的增多、会计研究水平的提升对权益理论发展的影响,并对其发展因素和新方向进行了思考。

As an important part of financial accounting theory,the Equity Theory is of great guiding significance in accounting confirmation and measurement. The paper probes into the four stages of the development of the Equity Theory and summarizes the characteristics of each stage. It also analyzes how the development of the Equity Theory is influenced by such factors as changes in forms of enterprise organization,increase in the number of information users,and the advancements in the accounting studies. It finally contemplates other factors and the new direction of its development.