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会计与产权之间有着紧密的联系。会计准则国际趋同的最终目的是在世界范围内界定产权和保护产权；趋同有利于降低交易费用,提高经济效率；会计准则国际趋同应坚持适度原则。
There is a close relationship between accounting and property rights. The ultimate goal of international convergence of accounting standards is to define property rights and protect property rights all over the world. Convergence helps reduce transaction costs and increase economic efficiency. International convergence of accounting standards should adhere to the principle of appropriateness.