产权中国进程中的会计与财务使命  

Accounting and Financial Mission in the Process of Property Rights Reform in China

作　　者：伍中信 黄嘉怡[2] 祝子丽 李雅雄[2] Wu Zhongxin

机构地区：[1]海南大学管理学院,570228 [2]湖南大学工商管理学院,410082

出　　处：《会计研究》2019年第12期3-11,共9页Accounting Research

基　　金：国家社会科学基金重点项目“新时期农村居民财产性收入扶贫模式的财务运作创新研究”(18AGL008)的支持。

摘　　要：产权会计学理论是我国当代会计学理论的重要基石,其发展走向与我国经济体制改革脉络一致、相辅相成。我国经济体制改革实际是产权的改革,随着我国经济体制改革的进一步深化,产权关系也随之社会化、分散化,复杂的产权关系催生着现代会计的变革。产权会计学理论是将我国产权制度与会计制度相结合的研究,其衍生了过渡会计学、产权财务学以及居民财产性收入等方面,对推进我国会计制度的发展和完善、推动我国市场经济持续健康发展、营造国民经济财富生态圈具有重要的理论和实践意义。The theory of property rights accounting is an important cornerstone of China’s modern accounting theory,and its development trend is consistent with and complementary to China’s economic system reform.Economic system reform in China is actually the reform of property rights.With the further development of China’s economic,the property rights relationship has also become more complicated,and the complex property relationship has promoted the reform of chinese accounting theory.The theory of property rights accounting is a combination of China’s property rights system and accounting system.It includes property rights accounting,property finance,and property income of residents.It has important theoretical and practical influence to the improvement of China’s accounting system and market economy and the national economic ecosystem.

关 键 词：产权会计 产权财务 居民财产性收入 经济体制改革 

分 类 号：F275[经济管理—企业管理]