所有者权益是企业投资人对企业净资产所拥有的权利。就股份制企业而言,这种权益的内容是丰富多彩的,诸如所有者(股东)对企业经营活动的控制权、决策权、对自己投入部分的所有权和参与利润分配权等。但是,在会计上所谈的所有者权益,由于受会计本身的局限,仅仅是指这种权益中可计量的内容,如分配利润的权利,企业最终清算时对剩余财产的权利,以及出售或转让企业产权的权利等。本文试图从会计角度 Owners’ equity is the right that a corporate investor has to the company’s net assets. In the case of joint-stock companies, the content of such rights and interests is rich and varied, such as the owner’s (shareholders’) control over the company’s business activities, decision-making power, ownership of its own inputs, and participation in profit distribution. However, the owner’s equity discussed in accounting, because of the limitations of accounting itself, merely refers to the quantifiable content of such rights, such as the right to distribute profits, the right of the company to the remaining property when it is finally liquidated, and the sale or Transfer of corporate property rights, etc. This article attempts from an accounting perspective