产权保护、收益计量与会计制度改革  

Protection of Property Rights, Income Measurement and Reform of Accounting System

作　　者：龚光明[1] 陈若华[1] 

机构地区：[1]湖南大学工商管理学院,410079

出　　处：《会计研究》2012年第7期8-14,96,共7页Accounting Research

基　　金：湖南省社科基金项目"企业生态收益会计计量与管理控制研究"(11YBB089)的阶段性研究成果

摘　　要：会计收益计量是会计发挥产权保护作用的重要内容。会计收益计量的历史表明:会计收益计量的内容和形式随产权保护内容的扩展而演进。企业生态产权的积累和生态需求市场的出现,决定了生态收益的计量成为企业生态行为友好的推动力,也是会计发挥产权保护作用的具体体现。由于现行的资产计价和收益计量制度在反映企业生态收益时的内在缺陷,进行相关会计制度改革势在必然。The accounting income measurement plays a key role in the protection of property rights. The history of accounting income measurement shows: the content and form of accounting income develops with the evolvement of the content of protection of property rights. With the accumulation of enterprise's ecological property rights and the appearance of Eco-market, it proves the measurement of ecological income not only plays a key role in the regulation of the enterprise's eco-behavior, but also plays an important role in the protection of property rights. Because the intrinsic defects of current measurement of assets and income exists in reflecting the enterprise's ecological income, reform relative accounting system is unavoidable.

关 键 词：产权保护 收益计量 会计制度改革 

分 类 号：F233[经济管理—会计学]