会计法规变迁与产权保护机制演进

改革开放30年以来的会计法规改革,始终围绕着建立社会主义市场经济体制、转换企业经营机制这一中心任务而展开。在此过程中形成的产权保护机制不论在广度上还是在深度上都得以不断拓展:最主要的特征是由产权保护对象的模糊性,演化为对国有经济产权主体权益的集中保护,并最终实现了对各类产权主体跨所有制形式和地域性质的泛化性权益保护。在此过程中,各种所有制经济产权主体以及在企业中处于不同控制地位的产权主体,其权益在30年的会计法规体系改革中均陆续得到不同程度的强化。

Changes of Accounting Rules and Evolution of Property Rights Protection

Since the policy of reform and opening-up was carried out 30 years ago, reform of accounting rules always focused on the foundation of market economy system and the transformation of enterprises' management mechanism. Protection of property rights which is based on the accounting rules was strengthened gradually: firstly, the object of property rights protection wasn't recognized clearly. And then, the rights of owners of the state-owned enterprises were protected by all kinds of accounting rules. Eventually, the rights of owners of non state-owned enterprises were also protected, and the same as investors of different countries and minority stockholders.