会计等式反映了企业财务状况和经营成果及其过程,是会计核算的理论依据。由于现行会计等式是静态的,而企业经营活动是动态的,显然用一个静态等式反映企业动态的经营活动会与客观现实产生矛盾,并且也缺乏科学性、逻辑性,因此最终使计量结果失去意义。文章指出了会计等式的理论缺陷和变革方向。 Accounting equation reflects the financial status of enterprises and operating results and the process is the theoretical basis for accounting. Since the current accounting equation is static and the business activities are dynamic, it is obvious that a business activity that reflects the dynamic of a company with a static equation will conflict with the objective reality, and it lacks science and logic. Therefore, the measurement result Lost the purpose. The article points out the theoretical flaws and the direction of change of accounting equation.