本文运用产权会计思想理论并结合产权制度下会计信息揭示的实际,从会计信息揭示的方式出发,从会计信息揭示的相关方面入手,说明产权是企业会计信息揭示的基础和归宿,指出企业会计信息揭示必须牢牢把握企业产权制度这根主线。 Based on the theory of property right accounting and the reality of accounting information disclosure under the property right system, this paper starts with the way of revealing accounting information, and from the aspects of disclosure of accounting information, shows that property right is the basis and destiny of the disclosure of accounting information, Reveal that we must firmly grasp the enterprise ownership system of this main line.