会计制度变迁之产权分析

Analysis on the Changes of Property Rights in the Accounting System

会计制度属于产权制度的范畴,会计制度变迁来源于产权制度的变迁。利益驱动是会计制度变迁的直接动力,因为多元化的产权主体为保护各自利益,必然对会计制度提出符合自身利益的要求。新中国成立至今,我国会计制度变迁经历了强制性制度变迁、局部制度变迁、整体制度变迁等多种变迁组合模式,会计制度与产权制度之间的关系也十分密切。

Accounting system belongs to the scope of property rights system and accounting system changes come from the changes in property rights system. Interest-driven changes are the direct driving force in the accounting system, because the bodies of a wide range of property rights is bound to make the accounting system in line with the requirements of self-interest to protect their own interests. Since the establishment of New China, China＇s accounting system has undergone changes in mandatory system changes, induced institutional change, local institutional change, the overall institutional change and gradual institutional change and other changes in the mix. The the relationship between the property rights system and the accounting system are very close.