Research On Accounting In Property Rights Reform Of Enterprises

The reform of state-owned enterprises began from the 1980's , and have come to the period of substantive reform .The state puts emphasis on property rights reform to build the modern enterprise system. Property rights and accounting interact in a complex way. The property rights reform has brought changes on the environment of accounting, and many new questions of accounting come forth with it. Property accounting has gotten a valuable chance to develop. This dissertation concerns the following questions: accounting information disclosure, accounting supervision, accounting process of M&A, accounting statements simulation. Some proposals have been put forward to improve the accounting information quality, enhance the accounting supervision, make choice between purchase method and pooling of interest method, take off accounting statements simulation step by step.