企业合约中会计信息产权的性质、功能及制度变迁分析

企业合约中的会计信息产权,包括决定会计信息质量和企业价值分配取向的两组权利束,即供给控制权和需求索取权.通过有效的制度安排,完善产权结构,发挥产权功能,让非人力资本所有者与人力资本所有者分享会计信息产权,才能有效激励和监督产权主体,实现企业价值及其合理分配.

Analysis on the Property Rights of Accounting Information Nature, Function and Institutions Change in Enterprise Contract

Accounting information has the nature of property right,on essence,it is the economic resource that forms enterprise contract,which can bring economic benefit for specific part.It includes the rights of provide control and the rights of demand control and functions such as right and decides two groups of rights bundle of accounting information quality and enterprise value distribution orientations.By ranging institutions of effective enforcement to perfect the structure of property rights,developing the function of property rights,inhuman capital owners and human capital owners can share the property rights of accounting information,and talents are effective to encourage and supervise related benefit main part,which will raise accounting information quality and realize enterprise value.