从会计等式看产权理论在我国企业的运用

A Discussion on the Application of Property Theory in Enterprise from Accounting Equalities Perspective

本文认为,会计等式在一定程度上反映了产权理论在企业中的运用状况。传统计划经济体制下的“企业”没有企业的本质属性,其会计等式只记录“企业”使用物质资料和物质资料在“企业”里的分布情况,国家是生产资料的完全所有者,没有产权的存在。现阶段的企业是市场经济的主体,有自己的生产经营权利,追求利润最大化,而组织活动本身又受社会主义市场经济条件下生产资料公有制的影响,其会计等式反映了一定条件下的产权关系,说明了产权理论在会计核算上的运用。文章指出,会计等式中体现的产权思想只是产权经济学的一部分,用会计等式和会计的语言说明生产要素所有者参与利益形成和分配过程的权益,即会计反映的是权力怎样计算为权益的。

The authors believe that, since its introduction to China in 1980s, property theory has become one of the most important concerns of economists and been widely employed in economic reforms. With the deepening of economic system reforms, the application and function of property theory in enterprise will be more and more important. In certain degree, the accounting equalities can reflect the application of property theory in enterprises, because enterprises have their own right to arrange their operation and pursue the target of profit maximization, in current situation. The authors put forward that, the thought of property embodied in accounting equalities is only a part of property economics, and what accounting reflect is how to exchange rights to rights and interests.