一、划分负债和所有者权益的必然性从新中国会计的发展历史观察,由于社会主义生产资料公有制代替了资本主义私有制,国营企业①中的货币、商品和生产资料不再是资本,而被称为资金,故采用“资金来源”这一专门术语来描述国营企业资金的形成和取得。当时通常认为,全部国营企业的终极所有者 I. Inevitability of dividing liabilities and owners’ rights From the history of the development of accounting in New China, we observed that as the public ownership of socialist means of production replaces the capitalist private ownership system, the currency, commodities, and means of production in state-owned enterprises 1 are no longer capital. Funds, therefore, use the term “fund source” to describe the formation and acquisition of state-owned enterprise funds. At that time, it was generally believed that the ultimate owner of all state-owned enterprises