产权会计问题研究-research on property right accounting.docxVIP

PAGE PAGE IV内 容 摘 要我国目前正处于制度变迁和社会转型过程中，应尽量避免改革中的冲突和磨 擦，使改革成本最小化，产权会计专门研究从一种旧的制度安排到新的制度安排， 以及制度变迁过程中的产权保护问题，这对我国的过渡问题有很强的解释力。将产 权理论融入会计学中以中国改革为剖析面，来确定会计改革的落脚点，将协调改革 中各平等产权主体的利益，实现合作中的均衡，进而推动改革的发展。本文对产权会计的基本问题作了较为系统的论述。提出观点：会计在产权保护 中起重要作用。文章第一部分主要介绍了产权会计的基本理论，包括：产权会计的 基本概念，如产权的定义和功能、产权与会计的发展以及产权会计理论；产权会计 在实践中的体现，分别讨论了企业主制、合伙制、股权转让受限制的有限责任公司 制以及股权可自由转让的股份有限公司制下对会计的要求；进而提出产权会计研究 的主要课题，应从静态研究和动态研究入手。文章第二部分分析我国产权会计的现 状，首先提出产权的明确与界定的方式，并简要介绍了我国在产权保护方面的工作 及产权会计方面的缺位。文章最后通过会计监督、会计信息披露和会计制度三个方 面对产权会计具体问题展开研究。文章的结论有助于未来会计理论与实务向公平体 现各产权主体利益的方向发展。关键词：产权会计，交易费用，排他性产权，会计博弈AbstractChina, in the process of changes and society transform, should avoid conflict and reduce the costs of the reform. Property rights accounting studies the arrangement from an old institution to a new institutio n, and protection of property rights in the process of institution changes. It is important to deal with the intermediate problems. Based upon the reform of China, property rights accounting harmonizes the benefits of the equal property rights principal part and promotes development of the reform.The article discusses the basic problems of property rights accounting, and puts forward the standpoint that accounting play important role in protection of property rights. The first part of the article present the basic theory of property rights accounting. It concludes the basic concept of property rights accounting, the reflection in practice, and the main problems in the study. The second part of the article analyzes the present conditions of property rig hts accounting in China. Finally, the article discusses the concrete problems in property rights accounting, based through the research on accounting supervision, information disclosing, and institution. The conclusion of this article is helpful to the development of accounting theories and practice towards reflecting equal property rights principal part’s benefit impartially.Key words： Property rights accounting, Transaction costs , Exclusive pro