本文在回溯物权制度演进的基础上,界定了物权内涵、物权与产权的关系,探讨了物权与会计目标的内在一致性,分析了物权法的颁布与实施对实现会计目标的积极作用。认为强化整个社会的物权意识、全面落实物权法的有关规定,有利于实现会计降低交易费用、保护相关产权主体权益和优化资源配置的目标。 Based on the evolvement of the system of property rights, this paper defines the connotation of property rights, the relationship between property rights and property rights, discusses the inherent consistency between the property rights and the accounting objectives, and analyzes the positive role of the enactment and implementation of the property law in achieving the accounting goals . It believes that strengthening the real estate awareness of the entire society and implementing the relevant provisions of the Property Law are conducive to the goal of reducing the transaction costs, protecting the rights and interests of the relevant property rights and optimizing the allocation of resources.