会计制度的产权保护性研究——基于投资者保护视角

Research on the Protection of Property Rights of Accounting System——Perspective of Investor Protection

在制度经济学的基础上分析会计制度的产权保护性——投资者保护,提出会计制度与投资者产权保护的替代效应、互补效应。并基于理论分析,结合我国现实背景,着重探讨会计制度与投资者保护的替代效应。

Based on the economics of the system, this paper provides the analysis of the accounting system of property rights protection investor protection. It Suggests the substitution effects and complementary effects of accounting system on investor protection . And based on theoretical analysis, integration realities of China＇s background, this paper focus on the accounting system to protect investors and the substitution effect.