对负债经营的思考张引芳《企业会计准则》以其法规权威性否定“资金占用一资金来源”的恒等式，确立了“资产一负债十所有者权益”的会计方程式，从而动摇了原有的会计理论基础，提出了许多崭新的理论课题。企业在实际经营活动中，面临着敢不敢负债经营和善不善于负债经营... Reflections on Liabilities Management Zhang Yinfang’s “Accounting Standards for Business Enterprises” negates the identities of “capital occupations and sources of funding” by its statutory authority and establishes the accounting equation of “assets-to-debt and ten-owner equity”, thus destabilizing the original accounting theory. The foundation put forward many new theoretical topics. In the actual business activities, the company is faced with dare to dare to operate in debt and is not good at debt management...