基于产权视角的会计主体观

在我国现行的会计教科书中,会计主体或被定义为会计服务的特定对象,或被定义为会计确认、计量和报告的空间范围,这样的定义与会计主体的本质特征是相背离的。从会计演进的历史过程看,会计信息的强制披露制度是会计主体观念产生的根本动因,会计主体的本质是会计核算和报告的产权范围。网络环境下的企业空间范围虽然具有虚拟性,但产权范围却是明晰的,根据产权范围界定会计主体仍然具有可行性。会计报告主体是从会计主体概念衍生出来的概念,从产权视角分析,会计报告主体与会计主体都是由管理当局受托责任对应资产的产权边界决定的。

Accounting Entity based on the Perspective of Property Right

In the current accounting textbooks,accounting entity is mostly are defined as enterprise space of accounting recognition,measurement and reporting,but the definition is depart from the essence of the accounting entity.From the history of the modern accounting,the formation of modern enterprise property-right system is the microscopic system premise of the accounting entity,and the essence of the accounting entity is the property scope of the enterprise.Under the network environment,the space scope of the enterprise is unclear,but its property scope is clear,so it is still feasible to subscribe the accounting entity according to property scope.The concept of the accounting report entity is derived from the concept of the accounting entity,from the perspective of property rights;the essence of the two is in accordance.