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一个时代的产权制度深深地影响着同时代的经济关系和经济制度 ,建立现代建筑企业制度要求有一套新的会计体系与之相适应。本文从产权制度理论出发 ,剖析产权制度对会计环境的影响 ,提出产权经济下现代建筑企业会计体系实现的基本方式。
The property rights system of an era has a profound impact on the economic relations and economic system of the same era. Establishing a modern construction enterprise system requires a new accounting system to be adapted to it. Based on the theory of property rights system, this paper analyzes the impact of property rights system on the accounting environment and puts forward the basic way to realize the accounting system of modern construction enterprises under the property rights.