| 论产权制度与会计研究 |
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| 引用本文： | 郭文根.论产权制度与会计研究[J].科技情报开发与经济,2005,15(23):131-132. |
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| 作者姓名： | 郭文根 |
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| 作者单位： | 中国人民银行太原中心支行,山西,太原,030001 |
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| 摘 要： | 根据产权经济学的基本理论，市场经济就是产权经济，产权经济与产权经济学的发展对会计理论与会计方法产生着极其重要的影响，会计的发展离不开产权经济的发展。因此，在市场经济条件下必须确立产权会计观和进行全方位的会计变革。
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| 关 键 词： | 产权制度 产权会计 会计变革 |
| 文章编号： | 1005-6033（2005）23-0131-02 |
| 收稿时间： | 2005-10-08 |
| 修稿时间： | 2005年10月8日 |
Research on the Property Right System and the Accounting Work |
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| GUO Wen-gen.Research on the Property Right System and the Accounting Work[J].Sci-Tech Information Development & Economy,2005,15(23):131-132. |
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| Authors: | GUO Wen-gen |
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| Institution: | GUO Wen-gen |
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| Abstract: | According to the fundamental theories of the property economics, the market economy is the property economy and the development of the property economy and the property economics has very important influence on the accounting theories and accounting methods, and the development of the accounting work can't depart from the development of the property economy. Therefore, under the conditions of the market economy, must establish the conception of the property accounting and make the accounting revolution in an all-round way. |
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| Keywords: | property right system property accounting accounting revolution |
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