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Property accounting

2018-09-28 来源: 51due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- Property accounting,供大家参考学习,这篇论文讨论了产权会计。产权会计主要是从产权经济学的角度对现行会计理论和会计行为进行解释,在产权理论的指导下研究会计问题,利用会计特有的方法对产权运动的过程和结果进行记录,旨在确认产权性质,发挥其对于产权界定和保护的作用,维护与保障产权主体的经济权益。产权会计是现代产权理论与会计学相互结合的产物,也是宏观经济理论在微观方面的具体运用。

Property accounting,产权会计,essay代写,paper代写,作业代写

As an emerging field of accounting research, property right accounting has different research perspectives from traditional accounting research, so there are differences between them. Through the comparison of property right accounting and traditional accounting in accounting theory, accounting method and accountants' ideology, this paper aims to deepen the understanding of property right accounting and further promote the research on property right accounting theory and practice.

In China, the representative views of property rights are: property rights are rights of ownership; Property right is the concept that reflects the power relation of economic subject to property. Property right includes two meanings namely ownership and creditor's right; Property rights are the rights of people to use resources under the condition of scarce resources, or the appropriate rules for people to use resources; Property right is a power aggregate formed on the basis of property right, which is composed of a group of rights, including the rights of ownership, possession, use, disposal and income of property.

Although the definitions of property rights mentioned above differ from each other, the academic community has reached the following consensus on the understanding of property rights. Second, property rights are not just ownership but a bundle of rights; Third, as an artificial social tool or institutional arrangement, property rights must be enforced by the society in the process of coordinating and regulating people's competition for scarce resources. These three consensus are the definition of the basic nature of property rights, and all other differences are mainly from different perspectives.

Property rights accounting mainly from the Angle of the economics of property rights to explain the current accounting theory and accounting behavior, accounting problems under the guidance of property rights theory study, the method of using accounting peculiar to keep a record of process and result of property rights movement aims to confirm the nature of property rights, measuring the value of property, the property rights changes reflect, disclose information on property rights, give play to the role of its definition and protection for property rights, maintain and protect the economic rights and interests of property right main body. Property right accounting is the product of the combination of modern property right theory and accounting, and it is also the concrete application of macro economy theory in micro aspects. Due to the ineluctable introduction of subject knowledge such as property economics, institutional economics, transaction cost theory, enterprise theory, game theory, information economics and management in the research process, it reflects the nature of certain marginal subjects.

Property rights accounting as an emerging field of accounting research, and the traditional accounting research have different research perspectives, but not the existing accounting system of the comprehensive denial and path, but the problem of accounting theory and practice from the perspective of property rights make new interpretation, which overcome the disadvantages that exist in the traditional accounting, absorb the essence, so there are many similarities between the two. This article will not repeat the common points between them, but focus on their differences, through the analysis of the differences, to deepen the understanding of property rights accounting. The differences between property right accounting and traditional accounting are mainly reflected in the following aspects:

Accounting theory is a summary of accounting practice, and to a certain extent, can explain the accounting behavior, implicit in the process of interpretation guidance factors, including the nature of accounting, accountant goal, accounting object, accounting function, accounting hypothesis basic problems, such as property rights accounting and traditional accounting in the accounting theory of different are mainly embodied in these aspects:

For the essence of traditional accounting, there are mainly two viewpoints in Chinese accounting theory circle: "management activity theory" and "information system theory". Using the theory of property rights, scholars have put forward different understandings of the nature of accounting. According to tian kun-ru, the nature of accounting can be expressed by "accounting contract theory". Wu believes that accounting is essentially fiduciary responsibility accounting, and then puts forward the judgment of "accounting property rights theory". Guo daoyang described the essence of accounting as a management activity with fundamental control function and social significance to the property right economy. From the point of accounting and the relationship of property right, and combined with the origin of accounting to examine, the function of accounting is the initial production with part, then gradually out from production function and become a kind of independent activities, and the generation of accounting is homologous with the emergence of the exclusive public property rights, thus we can nature of accounting may be defined as a kind of basic definition and protection of property management activities.

The goal of traditional accounting is to provide accounting information and improve the economic benefits of enterprises through the complete, continuous and systematic reflection and supervision of enterprises' economic activities. The goal of property right accounting is to provide accounting information about property right change and property right transaction activities for enterprises and interested parties, and enable users of accounting information to make use of such information for corresponding management, and ultimately realize the optimal combination of resources and improve economic benefits.

The research object of traditional accounting is the economic activities in monetary performance of grass-roots unit organization, which is embodied in six accounting elements, namely, assets, liabilities, owners' equity, income, expenses and profits. Under the guidance of the theory of property rights, the research object of accounting is the process, results and the economic relations of property rights. No matter in what kind of property right organization form, can take property right as the object of accounting and reflecting, have universality and superclass sex.

The functions of traditional accounting include two basic functions and related derivative functions. The function of property accounting is to reflect and control the process and result of property value movement. Reflect is through the accounting information system, control is through the accounting control system, the accounting workers through the coordination of the two big system, realize the comprehensive management of property value movement, to maintain and protect the economic rights and interests of the owner, maintenance and security operation of the market economy order, to perform to the enterprise owners and fiduciary responsibility to society.

Traditional accounting hypothesis includes four hypotheses, namely, accounting entity, sustainable management, accounting stage and monetary measurement. Under the guidance of property right theory, accounting hypothesis can be described as: accounting should pay more attention to accounting theory and practice under non-sustainable operation; Accounting subject and property right subject are interrelated and different concepts. The monetary unit and the object of accounting report are relatively limited. Transaction costs are positive.

Traditional accounting takes the assets of enterprises as the accounting object and the management of assets and funds as the function. In the theory of property rights, many methods of accounting are the reflection and supervision of property rights and their changes. Firstly, the accounting method is to protect the interests of the enterprise's interest groups. The interests of the enterprise's owners, creditors and interest groups are reasonably defined through the accounting subjects and accounts, so as to protect the interests of the subject of property rights from infringement. Second, accounting through balanced: assets = liabilities + owner's equity, reflect the structure of property right and the legitimate rights and obligations, is a legal person property rights and property rights and interests of creditors and form a balanced relationship between residual claim, the balance relationship actually is the representation of enterprise property rights, also is in accordance with the accounting standards of property right relations technical treatment; Thirdly, through accounting vouchers, accounting books and accounting statements, it can objectively describe and manage the property rights of enterprises and their changes, and fully reveal the information flow of property rights of enterprises. Therefore, from the perspective of property right theory, it can be found that there is a natural and inseparable connection between accounting and property right. Therefore, the positioning of accounting method should also be the method and means of maintaining enterprise property right system.

Under the modern theory of property rights, the traditional ideas of accountants and researchers are challenged and must be changed.

Firstly, accountants learn new theories, including new theories of accounting and new theories related to accounting, such as theories of law, economics and management. The theory of property rights is a part of it. Through learning the new theory, accountants can enrich themselves, improve their understanding level, serve accounting research and accounting practice, and solve new problems.

Secondly, the theory of property rights is about the whole society and enterprise. It regards "enterprise" as a substitute of "market" and considers accounting information and accounting system as a necessary precondition for market transactions, and takes accounting information as one of the signals to guide the allocation of social resources. Therefore, accountants must change their traditional concepts and should not limit themselves only to the scope of "accounting", which is not conducive to the development of accounting work and the development of accounting.

Finally, the theory of property rights poses new challenges to accountants, and also gives many inspirations and development space to accountants and practical workers. Accountants should pay attention to the accounting problems under the change of property rights, that is, the accounting problems under non-sustainable management.

As a new branch of accounting discipline system, property right accounting has a certain ambiguity in its research scope, which has not yet formed a unified theoretical system, and the concept of property right accounting does not have a precise and standard definition, and its research is still in a starting stage. How to position the property right accounting, how to harmonize the relationship with the traditional accounting, and a series of basic accounting theory problems derived from this need to be further discussed. From the point of property rights accounting of the existing research results, may be limited to an interpretation of traditional accounting theory, from the accounting system of mining and the relationship of property right, to think from the perspective of property rights accounting, but how exactly according to the property right to make change and improvement to the existing accounting, has not formed a clear logical line, many problems still need we improve and in-depth exploration.

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