Based on the analyses about the power structure,positioning,protection,and transactions of property rights,this paper explores the basic goals,thinking and principles of the accounting of enterprises customer capital.

According to psychological contract theory,this paper analyzes the formation of customer equity value,and proposes a model of customer equity management based on psychological contract.

Depend on the concept of customer relationship capital,this paper analyzes related enterprise competence,requires enterprises to change their traditional productions and marketing of products as the tore\'s ability to structure.

The purpose of capital operation is to realize capital appreciation by increasing the amount of capital investment, capital accumulation and retained earnings.