对事业单位会计要素中“净资产”的理解●赵建勇财政部发布的《事业单位会计准则》和《事业单位会计制度》，确立了资产、负债、净资产、收入和支出五个会计要素，这是一项重大的改革。为什么要确立“净资产”这个会计要素呢，本文拟谈谈个人的理解。一、净资产的概念《事... Understanding of “net assets” in the accounting elements of institutions ● Zhao Jiangyong’s Accounting Standards for Public Institutions and the Accounting System for Institutions issued by the Ministry of Finance have established five accounting elements: assets, liabilities, net assets, income and expenditure It is a major reform. Why should establish the “net assets” of this accounting element, this article intends to talk about personal understanding. First, the concept of net assets "thing ...