以产权为核心的会计监督体系构造——瓦解与重构

Construction of Accounting Supervision System Based on Property Rights——Disintegration and Reconstruction

随着产权经济学的不断发展,尤其是企业会计理论的融合,使得会计理论研究更具经济意义。而由于信息的不对称和现代企业制度的特点,使作为最重要的经济监督体系之一的会计监督体系低效甚至无效。本文将在产权理论基础之上,讨论其低效原因并提出会计监督的途径。

With the development of economics of property rights, even which has been combined with accounting, the integration makes the research of accounting theory more meaningful in economy. However, information non--symmetry and the characteristics of the modern enterprise system make accounting supervision system as one of the most important economics supervision systems inefficient. This paper would discuss the reasons and put up with several approaches of accounting supervision based on the theory of property rights.