净权益会计理论是现代会计学术研究领域中的一个新课题,同时,也是我国企业经济体制改革和会计改革中,亟需认真解决的一项重要任务。最近,立信会计出版社推出的“立信会计丛书”之一:《净权益会计论——对我国所有者权益会计的探索》一书,是上海财经大学会计学系陈信元博士的一本新著。 全书分为五章,计14.5万字,分别论述了:一、当前经济环境的变革孕育了净权益会计,这是势所必要,也是会计界面临的一个迫切需要解决的问题。二、通过净权益与负债的对比,较全面地考察并进而 The theory of net benefit accounting is a new topic in the field of academic research of modern accounting. At the same time, it is also an important task urgently needed to be seriously solved in the reform of economic system and accounting in our country. Recently, one of the “Lixin Accounting Books” launched by Lixin Accounting Press: “Net Equity Accounting Theory - An Exploration of the Accounting of Owners’ Equity in China” is a new book by Dr. Chen Xinyuan, Accounting Department, Shanghai University of Finance and Economics. The book is divided into five chapters, accounting for 145,000 words, respectively, discussed: First, the current changes in the economic environment gave birth to net equity accounting, which is necessary, but also an urgent need to address the accounting sector issues. Second, through the comparison of net equity and liabilities, more comprehensive examination and further