产权价值运动:基于会计对象视角的分析

本文从会计对象的角度探讨了产权与会计的关系。本文认为,会计的对象就是产权价值运动,具体而言就是产权价值运动的过程和结果以及所体现的产权经济关系。在此基础上,本文从纵向的角度具体地分析了产权价值运动的层次与结构,从横向的角度具体分析了产权价值运动的形式与种类。

Movement of Property Rights Value: on the View of Accounting Object

This paper researches the relation between the property right and accounting from the accounting object.This paper deems that the movement of property right value is the accounting object.That is to say the accounting object is the process and the results of the property right value move- ment,and is the economic relationship of the property right.Based on this analysis,it analyzes the structures and types of the movement of prop- erty right value.