企业组织、产权关系与会计主体

Enterprise Organization,Relation between Ownership and Management, and Accounting Main Part

企业组织形式的发展和产权关系的变化,是影响会计主体产生与发展的重要因素。企业并购与合并会 计主体的出现,具体验证了企业组织和产权关系对会计主体的影响;“虚拟公司”等新的企业组织形式的出现将孕育 着会计主体一场新变革。

The development of enterprise organizational form and the changes of the relation between ownership and management are the important factors which influence the production and the development of accounting main part. The e-mergence of accounting main part on account of enterprises' merging concretely proves the influences of enterprise organization and the relation between ownership and management on accounting main part. The emergence of new organizational form such as virtual company will breed a new reform in accounting main part.