【摘要】 作为新制度经济学的一个分支,产权经济学的研究对象是产权配置的方式和产权配置的效率。从产权的视角对会计的理论和实务进行分析和研究,进而建立产权会计,以期推动和发展会计应用理论。更多还原

【Abstract】 As a branch of new institutional economics,the research object of property rights economics has as its study object the methods and efficiency of property allocation.From the perspective of properly rights study is conducted on the accounting theory and practice so that property accounting is established for the promotion and development of accounting theory.更多还原