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经济发展的核心问题是资源的优化配置问题。经济发展的过程一般表现为两个方面:一是表现为资源价值不断提升、利用程度不断提高;二是表现为经济组织手段不断发展。从产权理论的视角来看,这两个过程是互相影响、密不可分的,其实质可以归结为“产权如何界定、交换以及应采取怎样的形式的问题”。对于产权经济而言,产权制度的演进本质上是对经济因素如交易费用、相对价格等的反映与调整,同时它也推动了产权计量、产权交换和产权保护制度的发展。由于产权价值计量和记录的责任是由会计系统来承担的,因此,产权制度的演进对会计制度的演进就起着基础性的推动作用。
The core issue of economic development is the optimal allocation of resources. The process of economic development is generally manifested in two aspects: First, the performance of the continuous improvement of the value of resources, continuous improvement; Second, the performance of the means of economic organizations continue to develop. From the perspective of the theory of property rights, these two processes are mutually influential and inseparable, and their essence can be attributed to “how property rights are defined, exchanged and what form should be adopted.” For the property economy, the evolution of property rights system is essentially the reflection and adjustment of economic factors such as transaction costs, relative prices, etc. At the same time, it also promotes the development of property measurement, property exchange and property protection system. Since the responsibility for measuring and recording the value of property rights is borne by the accounting system, the evolution of the property rights system plays a fundamental role in promoting the evolution of the accounting system.