对企业产权关系界定的探讨李宏骏（总会计师）《企业财务通则》、《企业会计准则》与原财务会计制度比较，重大突破之一是：“实行资本保全原则，建立企业资本金制度，明确产权关系”。现就新财务会计制度中资本分类、资本核算谈点浅见。资本亦称所有者权益，是指企业所有... A discussion of the definition of corporate property rights Li Hongjun (Chief Accountant) The Corporate Finance Principles and the Corporate Accounting Standards are compared with the original financial accounting system. One of the major breakthroughs is: “Implementing the principle of capital preservation, establishing a corporate capital system, and defining property rights. relationship". This is a brief discussion on capital classification and capital accounting in the new financial accounting system. Capital, also known as owner’s equity, means that the company owns all...