产权会计

产权会计理论学派及其治理政策

On the School of Property-Accounting Theory and its Policy of Governance

关于产权会计法律制度体系建设问题等。

( 5 ) on the construction of property rights accounting legal system .

二者在发展过程中是相互交叉、渗透而共同进步的，产权会计理论学派正是这种学科交叉与渗透的直接成果。

The school of property-accounting theory is a outcome of economics and accounting .

关于产权会计对象研究问题；

On the objects of property rights accounting ;

浅议产权会计理论

Brief Analysis on Property Right Accounting Theory

产权会计法、权益公计法

Equity method of accounting

目前，产权会计学派的研究重点主要是关于企业会计。

Today , theories of property right accounting are mainly on enterprise accounting , not on government accounting .

对于财产如何进行计价，现有产权会计理论基本上默认以历史成本为主的计量属性。

How to measure the valuation of property , existing property rights to the history of accounting theory is basically the default cost-based measurement properties .

产权会计学派认为：会计产生、发展和变更的根本使命就是体现产权结构、反映产权关系和维护产权意志，而这又必须以价值计量为基础。

Property rights accounting school thought : The fundamental mission of the development and change in accounting is to reflect the ownership structure , to reflect the relationship between ownership and maintenance of property rights will , which in turn must be based on value basis .

通过构建知识产权会计的特殊核算系统、方法体系和会计分析评价系统，可以满足企业特殊的经营管理需要。

As accounting and management on knowledge property can improve the enterprises ' competence competitive , this paper studies accounting for knowledge property right so as to meet the demand of the business special operation and management by constructing a special accounting methodology and system for knowledge property right .

产权与会计渊源已久。

Property rights have been closely related with accounting .

产权与会计之间存在着一种天然联系，人力资本产权化对传统会计带来了很大的影响，人力资源权益会计是传统人力资源会计的必然升华。

The manpower resource right and interests accounting is bound to sublimate from the traditional human resource accountancy .

会计信息披露的效率与公平问题&基于会计信息产权和会计外部化的思考

Efficiency and Justice of Accounting Information Disclosure & Reflection based on Property Rights of Accounting Information and Accounting Externalization

通过从会计信息产权和会计信息分类的角度对会计信息特殊属性进行认识，也为我国的会计人员管理体制改革提供了理论基础。

From the point of view of accounting information property and its classification , acknowledging the special nature of accounting information offers theory foundation for our the reform in accounting management principles in our country .

企业产权主体的会计控制问题研究

Problems of Accounting Control over Main Body of Business Property Rights

知识经济下智力资本的产权特征及会计确认

Property Right Characteristics of Intelligence Capital in Knowledge-based Economy and Accounting Identification

人力资本产权化对会计权益理论的影响

Effects of Human Capital Property Right Transformation on the Theory of Accounting Equity

基于产权视角的会计制度形成与变迁问题研究

Research on Accounting System 's Origin and Change Based on Property Rights Perspective

企业组织、产权关系与会计主体

Enterprise Organization , Relation between Ownership and Management , and Accounting Main Part

信托·信托产权·信托会计

Trust . Trust Property Right . Trust Accounting

现代产权与绿色会计

Modern Property Rights and Green Accounting

从国有企业产权制度看会计信息失真及治理

The Misstatement Accounting Information and Its Solution From the Aspect of the System of the Ownership of the State Enterprises

其次论述了产权理论对会计理论、会计技术方法和会计人员思想观念等诸方面的影响和挑战。

Second , this article discusses the equity theory ' influence on and challenge to the accounting theory , accounting technique and accountants ' thinking concept .

问题的关键在于如何通过有效的会计信息产权来确保会计信息市场的秩序，促进资源的优化配置。

The most important thing is how to guarantee the order of the accounting information market through the effective accounting information property rights , and promote resources optimized disposition .

所有制形式、产权主体、会计信息用户、会计监督等，都是我国特色会计理论的重要体现。

It is the theory embodying such Chinese Characteristics as ownership forms , main body of property rights , consumers of accounting information and accounting supervision and reflecting accounting laws .

企业并购与合并会计主体的出现，具体验证了企业组织和产权关系对会计主体的影响；

The e-mergence of accounting main part on account of enterprises ' merging concretely proves the influences of enterprise organization and the relation between ownership and management on accounting main part .

共分4章，包括森林资源资产会计核算的产权前提、会计核算的基本理论、森林资源资产会计的确认及计量。

It consists of 4 chapters , including the property right precondition of the accounting for the forest resources assets , the basic theory of accounting , the confirmation and computation of the accounting of the forest resources assets .

通过对会计信息失真的相对性和动态性的分析与研究，提出从明晰产权、加强会计规范建设、理顺各方的利益关系以及强化契约关系等方面提高会计信息质量的对策。

Through the analysis and research of relativity and dynamic characteristics about accountant information distortion , this paper , from the aspects of clearing property rights , strengthening accountant rules construction , tidying up all sides interest relationship and strengthening contract relationship , presents countermeasures for promoting accountant information quality .

产权视角下的会计信息披露管制研究

The Research of Accounting Disclosure Regulation from the Property Rights ' Viewpoint

产权保护：现代会计、财务与审计的共同使命

Property Rights Protection : the Common Mission of Modern Accounting , Finance and Audit