会计信息的产权经济本质及功能重建——基于产权的分析框架

Accounting information's the property rights economics essence and function reconstruction—based on the property right of analysis frame

产权经济学与会计学有着天然的联系。从产权角度来看,会计信息是企业产权结构变化的产物,是为监督企业契约签订和执行而产生的。会计信息具有反映企业产权关系,检验企业契约履行的标准,反映企业价值的替代变量和联接企业与资本市场的桥梁的产权经济功能。

Property rights economics is naturally connected with Accounting. In terms of the property fights, accounting information is the structure variation of the enterprise＇ property rights, in the purpose of supervising the process of signing and carrying out the contract of enterprise. The accounting information has many effective functions ,such as reflecting the relationship of the enterprise＇ property rights, evaluating the standards of carrying out the enterprise contract, embodying the substituted variety of enterprise value and the property rights economies as the bridge of the enterprise and capital market.