双元产权保护导向的会计目标定位研究

A Study on the Accounting Objectives Oriented by Dual Property Rights Protection

绝对产权主体实现产权利益必须按自己的意志控制产权客体,需要借助会计控制功能以防止或发现他人私下支配使用其产权客体;相对产权主体实现产权利益依赖特定义务人积极履行义务,需要借助会计反映功能监督义务人的责任履行情况。纵观我国企业产权制度改革必然伴随着会计制度的变迁,而会计制度的制订目标始终定位于绝对产权与相对产权的"双元"保护。因此"双元"产权保护也应该成为修订我国现行会计法律制度的目标。

In order to realize the property rights benefit,the absolute property rights subject must control the property rights object according to its own will,and use the accounting control to prevent or discover the others' private usage of property rights object. The relative property rights subjectrealizingthe property rights benefit depends on the specific obligor to carry out obligations positively,and the accounting reflectionshould be used to monitorthe obligor to fulfill the obligations. The property rights system reform of China's enterprises is inevitably accompanied by the changes of the accounting system,while the goal of accounting system is always aimed at the dual protection of absolute property rights and relative property rights. Therefore,the dual property rights protection should also be the goal of revising China's current accounting legal system.