论产权会计观与产权会计变革

本文根据党的十六届三中全会关于建立现代产权制度的精神,结合对产权经济学中相关基本理论问题的研究,首先阐明了市场经济是产权经济这一本质问题,并较系统地研究了产权经济与产权经济学的发展对会计理论、会计法制与会计方法所产生的重要影响及会计的发展在对产权经济进行管理控制方面的重要历史贡献。在此基础上,本文把研究的重点放在确立产权会计观和全方位进行会计变革方面,其内容包括:(1)关于建立产权会计的主体理论——产权价值运动论问题;(2)关于产权会计对象研究问题;(3)关于会计从企业契约联结方位对产权价值运动过程与结果的控制问题;(4)关于从产权控制方面建立企业内部控制制度的问题;(5)关于产权会计法律制度体系建设问题等。上述问题的研究对于今后会计学的改革、会计实务的改革,以及对于我国今后建立以产权规范为核心的会计法律制度体系均具有一定意义。

On the Concept of Property Rights Accounting and the Accounting Transform

According to the Third Plenary Session of the Sixteenth CPC Central Committee's essence of building modern Property Rights system and combined with the research on the basic theory of the economics of property rights, this paper firstly expounds that market economy is the economy of property rights, and then systematically studies the influence of the development of the economy of property rights and the economics of property rights on accounting theory, accounting legal system and accounting method and the important historical contribution of accounting development to the management control on the economy of property rights. Based on it, this paper focuses on how to establish the concept of property right accounting and transform accounting in all - round, the main contents of which include; (1) on establishing the main theory of property rights accounting - the motion view of property rights value; (2) on the objects of property rights accounting; (3) on accountings control on the property right valued movement and the results at the view of enterprise's contract connection; (4) on establishing enterprise's internal control system at the view of property rights control; ( 5 ) on the construction of property rights accounting legal system. Research on the above issues has significant meaning to the future development of accounting theory and practice, and the construction of accounting legal system with the property rights regulation as the core.