本文对会计主体的认识进行了反思，认为会计主体是一组具有内在联系的、相互依存的契约所构成的契约集，并由此引发了对主体权益论的质疑，作者认为会计权益理论应当与公司的治理相统一，忽视了这一点，会计对契约效率的辅助功能就会严重受损。当前企业资产负债表中对权益的揭示方法确有待改进，会计等式或许应本着如下模式展开：即资产=负债+资本所有者权益+管理者权益。 This article reflects on the understanding of accounting subjects, and holds that the accounting subject is a set of contracts with interdependent and interdependent contracts and leads to the questioning of the subject’s rights theory. The author thinks that the theory of accounting interests should be related to Corporate governance unifies, ignores this point, the accounting of the auxiliary efficiency of the contract efficiency will be seriously damaged. The disclosure method of the equity in the current corporate balance sheet needs to be improved. The accounting equation may be based on the following pattern: Asset = Debt + Capital Owner Equity + Manager Equity.