产权理论对会计的挑战  

Challenge of Property Rights Theory to Accounting

作　　者：杨继飞[1] 

机构地区：[1]天津财经学院,天津300222

出　　处：《重庆商学院学报》2002年第5期79-81,共3页Journal of Chongqing Institute of Commerce

摘　　要：自从科斯首创交易费用学说以来,产权理论被广泛应用于企业理论,并取得了丰硕成果。而会计在企业中占重要地位,产权理论的兴起提供了一个从另一个角度观察会计的机会。笔者认为,从产权的角度出发,对会计理论(主要指会计基本前提、会计对象、会计信息及模式)会计技术方法、会计思想提出新的挑战。对会计理论的产权分析,拓展了会计理论的范畴,丰富和完善了会计理论体系;对会计技术方法的产权分析,丰富了会计实务的理论支撑框架;对会计思想的产权分析,扩大了广大会计人员的视线和研究领域。Since Coase theory for property rights is connected with the firm theory,scholars have made great progress.It is well known that Accounting plays an important role.Obviously property rights theory brings a great challenge to the accouning theory(including accounting assumption,accounting objection,accounting information system,accounting model),accounting practice and accounting belief.The analysis of accounting theory,practice and belief enlarges the boundary of the accounting theory,enriches the skills in practice and widens the eyesight of accountants.

关 键 词：产权理论 会计理论 会计技术方法 会计思想 交易费用 会计人员 

分 类 号：F230[经济管理—会计学]