现代会计理论的产权基础  

The Property Rights Basis of Modern Accounting Theory

作　　者：曹越[1] 伍中信[1,2] 赵西卜[3] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410079 [2]湖南财政经济学院,湖南长沙410205 [3]中国人民大学商学院,北京100872

出　　处：《财经理论与实践》2011年第5期60-64,共5页The Theory and Practice of Finance and Economics

基　　金：国家社科基金项目(11CJYO13;10CJYO11);湖南大学"中央高校基本科研业务费专项资金"青年教师扶持项目(531107050167)

摘　　要：会计作为一种微观计量机制,在维护产权权能、实现产权利益和内部化外部性过程中处于最基础、最重要和最具操作性的地位。外部性内部化的"结果"产生了"产权",而外部性内部化的"过程"则催生了"会计"。会计对外部性内部化的贡献与生俱来:会计的本质是外部性内部化,会计的目标是内部化外部性,会计的职能是界定财权和保护财权,会计的对象是财权流。会计是以货币为主要量度,依据公认标准来界定财权(产权)和保护财权(产权)以内部化外部性的微观计量系统。As a micro-measuring system, accounting plays the most basic, important and operational role in the process of protecting property rights, realizing property rights benefits and internalizing externalities. The internalization of externalities has produced property rights, and accounting as the same. Accounting is born for the internalization of externalities as the essence of accounting is the internalization of externalities. The aim of accounting is the externalization of internalities, the function of accounting is property definition and protection, and the object of ac- counting is property rights flow. So accounting is a micro measuring system to define and protect property rights according to the accepted standards.

关 键 词：外部性 内部化 产权 会计 

分 类 号：F230[经济管理—会计学]