产权与会计关系论  

On the Relationship between the Property-rights and Accounting

作　　者：杨再勇[1] 龚光明[2] 

机构地区：[1]中国石油西南油气田分公司,四川成都610051 [2]湖南大学会计学院,湖南长沙410082

出　　处：《当代经济管理》2008年第2期95-97,共3页Contemporary Economic Management

基　　金：国家自然科学基金项目(70372038)研究成果的一部分

摘　　要：产权理论的发展为会计理论的研究开辟了更广阔的视野,也使会计本质研究更加深入,我国的产权会计学在此背景下亦得到了长足发展。本文从我国现有的产权会计理论观点中总结了产权与会计的相互关系,并就在微观层面上如何运用该理论指导会计实践提供了相关意见。The property-rights theory has provided a wider viewpoint for the accounting theory researches, and helped further study on accounting essence. The property-fights and accountancy in our nation developed fast under this great opportunity. In this article, we have a summary of the relationship between the property-rights and the accounting from the existing perSpectives. Then it gives some relative suggestions on how to operate the theory in the accounting practice.

关 键 词：产权 会计理论 会计准则 

分 类 号：F23[经济管理—会计学]