论产权会计在商主体法教学中的应用  

On the Application of Property Rights Accounting in the Teaching of the Commercial Subject Law

作　　者：高永周 GAO Yong - zhou

机构地区：[1]安徽师范大学,安徽芜湖241003

出　　处：《安徽冶金科技职业学院学报》2018年第1期57-60,共4页Journal of Anhui Vocational College of Metallurgy and Technology

基　　金：安徽师范大学博士科研启动金项目(2016XJJ105)

摘　　要：会计制度是一种产权制度。在商主体法中,会计等式及其构成要素不仅是一个有关技术性的数量关系,而且反映了利益相关者之间的产权关系。资产与负债之间的产权关系不仅直观地解释公司的剩余控制权和剩余索取权,逻辑地证明了公司法和破产法之间的逻辑勾连,亦对破产重整计划草案分类表决和法院批准予以了正当性的证明。The accounting system is a system about property rights. In the commercial subject, ac-counting equation and its components not only have a technicality - related quantitative relationship, but also reflect the property relations between different interest - relevant people. The propertbetween assets and liabilities explain intuitively the residual control rights and the residual claims of a corporation, prove logically the logical correlation between the corporation law and the bankruptcy law, and provide justified proof to the classified voting about bankruptcy reorganization plans s approval about it .

关 键 词：产权会计 剩余控制权 剩余索取权 状态依存所有权 

分 类 号：F230-4[经济管理—会计学]