中国当代会计思想综述——从产权理论出发

A Summary of Contemporary Accounting Thought

会计的产生与发展与产权有着密切联系。会计信息系统思想从本质上讲是为产权主体提供决策的信息,维护产权的保值和增值;管理活动论思想则反映了马克思的产权观念;会计控制思想是以产权明晰为基础的。产权的保值和增值思想是中国当代会计思想发展的主题。

The mergence and development of accounting is closely related to property right. This paper analyzes the contemporary accounting thought in China. The thought of accounting information system, in nature, provides the subjects of property right with the information for decision making, maintain the value inflation proof and incremental. The thought of dynamic management is the reflection of the view of Marx in property right. And the thought of accounting control is based on the clear property right. The thought of inflation proof and incremental value of property right is the theme of the development of the accounting thought.