论文部分内容阅读
企业产权会计是会计发展的一个崭新领域,是产权理论与会计学的有机结合。企业产权会计运用产权理论解释会计现象和行为,在产权理论指导下进行会计学研究。产权理论与会计改革是产权与会计融合的出发点和根本目的。
Enterprise property accounting is a brand new area of accounting development, and it is an organic combination of property theory and accounting. The accounting of enterprise property rights accounts for the phenomenon and behavior of accounting using the theory of property rights, conducting accounting research under the guidance of the property rights theory. Property theory and accounting reform is the starting point and the fundamental purpose of property rights and accounting integration.