再谈会计等式的变化

会计恒等式完整地反映了企业财务状况和经营成果及其形成过程，是会计核算的理论依据，由于受会计计量模式、会计核算范围的影响，会计等式亦发生不同的变化，对企业资产价值产生结果，并且决定其提供的会计信息是否有用，本文对这一问题进行了初步探讨。

More about the Change of Accounting Equation

Accounting identical equation reflects completely the business finance condition, the management performance and the forming process, is the basis of accounting theory. Because of influence of the accountant measurement pattern and accounting scope, the accounting equation also has different change,has the result to the enterprise assets value, decided whether it is useful to accounting information. This article will carry on the preliminary discussion on this question.