会计等式是设计会计制度和运用有关会计核算方法的重要理论依据。在过去高度集中的财务管理体制下，会计制度往往只从资金来源的角度核算，这就决定了我国会计等式一直是“资金运用＝资金来源”。随着企业经营机制的转换，企业筹措和使用资金具有了自主权，因此要严格区分“负债”与“所有者权益”的界限，为此，现采用“资产＝负债＋所有者权益”的会计算式。但新等式亦非尽善尽美，尚有改革的余地。而“资产＋费用＝负债＋所有者权益＋收入”将是现代会计完整而科学的会计方程式。 Accounting equation is an important theoretical basis for the design of accounting system and the application of accounting methods. In the past highly centralized financial management system, the accounting system is often only from the source of funding accounting, which determines the accounting equation in our country has always been “capital = source of funds.” With the transformation of business operation mechanism, enterprises have the autonomy to raise funds and use funds. Therefore, the boundary between “liability” and “owner’s equity” should be strictly distinguished. Therefore, the accounting method of “assets = liabilities + owner’s equity” Formula. However, the new equation is not perfect. There is still room for reform. The “asset + cost = debt + owner + income” will be modern accounting complete and scientific accounting equation.