试论现代产权制度下的建筑企业会计体系

A Discussion on Accountant System of Construction Corporation under Modern Property Right System

一个时代的产权制度深深地影响着同时代的经济关系和经济制度 ,建立现代建筑企业制度要求有一套新的会计体系与之相适应。本文从产权制度理论出发 ,剖析产权制度对会计环境的影响 ,提出产权经济下现代建筑企业会计体系实现的基本方式。

The economical relationship and economical system are deeply influenced by contemporary property system and the modern construction enterprise system requires a new adaptive accounting system. According to property right economy this paper analyzes its influence upon environment of accounting and puts forward a basic form of accounting system of modern construction enterprise under property right economy.