一、如何界定净权益的内涵 我国《企业会计准则》明确规定了“所有者权益”这一会计要素的含义,指出“所有者权益是企业投资人对企业净资产的所有权”。严格地说,债权人由于拥有对企业的债权,所以也是企业一部分资产的所有者。在会计等式中,所有者权益可用资产减去负债求得,是 I. How to Define the Connotation of Net Interests China’s “Accounting Standards for Business Enterprises” explicitly stipulates the meaning of “accounting for owner’s equity” as an accounting element and states that “owner’s equity is the ownership of the net assets of an enterprise investor by a business investor.” Strictly speaking, creditors are also owners of part of an enterprise’s business because of their claims on the company. In the accounting equation, the owner’s equity can be obtained by subtracting the assets from the liabilities