物权、物权法与会计目标

本文在回溯物权制度演进的基础上,界定了物权内涵、物权与产权的关系,探讨了物权与会计目标的内在一致性,分析了物权法的颁布与实施对实现会计目标的积极作用。认为强化整个社会的物权意识、全面落实物权法的有关规定,有利于实现会计降低交易费用、保护相关产权主体权益和优化资源配置的目标。

Real Right,Real Right Law and Accounting Goal

This paper defines the meaning of real right along with the relation between property rights and real right basing on the real right system development, then it discusses the internal consistence of real right and accounting goal, finally it analyzes the positive impact on achieving the accounting goal by the promulgation and implementation of the real right law. This paper considers that strengthening the real right consciousness of the whole society and putting the regulations into effect can make the aim that lower the exchange fee and protect the interests of property owner and optimize the resource allocation come true.