产权会计相关问题研究

【作者】 孙志梅；

【导师】 陈国辉；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 产权，从一般意义上来讲，就是一种经济权利，对于这种权利存在质的规定性和量的规定性两个方面的问题，而会计利用其特有的方法体系，以货币计量性、连续性、综合性等特征对于产权的价值计量显示出了无可替代的优势，在产权经济运行和发展的过程中发挥着一种基础性作用。在中国经济改革的背景下，把产权理论与会计学相结合进行产权会计的研究，突破传统的研究视角，透视会计技术变迁背后所体现的产权价值运动和产权关系的变化，充分发挥会计在引导资源流动和配置方面独特的作用，并以此为契机，进行会计方法论的改造，开拓会计研究新的视野，丰富和完善现有的会计理论，因而显示出了重要的理论意义和现实意义。 本文主要以产权经济学为理论基础，运用交易费用理论、代理理论、契约理论等理论，以规范研究为主，同时借鉴经济学、管理学等学科知识，在追溯产权与会计发展的历史渊源的基础上挖掘产权与会计的关系，并在此基础上展开产权会计的具体研究，试图建立一个合理的理论框架，进而对会计应用理论中若干问题从产权视角加以分析，最后对产权会计在我国的应用前景作出了展望。 文章主要包括四部分： 第一部分主要探究产权与会计的关系。从历史发展逻辑来看，产权形态的变迁推动了会计的发展，原始社会末期排他性公有产权的出现与会计雏形的出现存在密切的联系，而复式簿记诞生于记录复杂产权关系的需要，出资人财产所有权与法人财产权、经营权相分离的现代企业的出现推动了现代会计的发展，因而产权形态的演变与会计的产生和发展之间存在着一种密切的关系，任何时期的会计都建立在一定的产权关系上，任何一种类型的会计都维护特定的产权制度。 第二部分是关于产权会计的一般描述。作者尝试性地对产权会计作出定义，以产权经济学相关理论为基础，以产权价值运动及其所体现的产权经济关系为更多还原

【Abstract】 From a common sense, property rights is a kind of economic rights, which has two aspects of quality and quantity. With its unique method system and the character of currency measurement, continuity and comprehensive nature and so on, accounting has many irreplaceable advantages in measuring the value of property rights. So it plays a kind of fundamental role in the running and development process of property rights economy. Under the background of China’s economy reform, property rights accounting, integrating property rights theory with accounting, breaks through traditional research angle. It pay more attention to property rights value movement and the change of property rights relation than the change of accounting technology to fully display the function of guiding the flow and arrangement of resource. Taking this as a turning point, the transformation of accounting methodology would be carried on and new field of vision will be discussed to enrich and perfect existing accounting theory. In hence, the research of property rights accounting appears important theoretic and practical significance.Taking the property rights economy as base, with transaction expense theory, agent theory, contract theory and so on, this article mainly take the normative research as the focus, simultaneously using the economics, management science and other knowledge. It excavates the relation of the property rights and accounting on the basement of tracing the historical origin of their development, and then launches the concrete research, attempting to establish a reasonable theory frame. Then it analyzes certain questions in accounting application theory from the property rights angle of view, finally forecasts the application of property rights accounting in our country.This dissertation mainly includes four parts:The first part mainly inquires into the relation of property rights and accounting.更多还原