The Study On The Ownership Of Enterprise & Property Rights Of Accounting Information

To Study enterprise's ownership share and define accounting information property righthave important meaning and function to develop modern market economy in a healthy way.This paper starts with the definition of property right of accounting information underdifferent enterprise ownership systems. With the development of enterprise's ownershipsystem, enormous change has taken place in the definition of the property right of accountinginformation. This paper is divided into five parts altogether.Chapter one, the introduction, is a summary to the relevant contents of accountinginformation. Modern enterprises are organized by an agreement that the financial capital(financial capital owner) and manpower capital (the administrative authority of enterprises)make up, among them the financial capital owner just invests the capital without carrying onbusiness administration, but trust the administrative authority to manage, the financial capitalowner will carry on the supervision and encouragement to the administrative authority at thismoment, this will be finished through accounting information; And the administrativeauthority wants their commissioned responsibility be finished through accounting information.So accounting information is to examine the standard that the agreement is fulfilled, it is akind of inclusive mechanisms to supervise and encourage the management.Chapter two analyzes the relevant problems of the property right of accountinginformation. It has analyzed the intension of the property right of accounting information,interests of each side and playing chess around the property right of accounting information,the relation between the property right and enterprises resource allocation, the reason todefine and function of defining accounting information property right.Chapter three analyzes four kinds of forms gone through in enterprise's institutionalframework evolution: the proprietorship, partnership and limited company, Limited Company,and how the ownership is to share in the four kinds of enterprises organizational form.Chapter four, on the basis of above analysis, namely with the gradual progress ofenterprise's ownership system, analyzes how accounting information property right changes,how the changes with accounting information property right took place under differententerprise systems, also analyses the nature of the property right of accounting informationunder different systems.Chapter five analyses the relation between enterprise's ownership system and accountingdisclosure of information, compares the information disclosure systems under differentcompanies, in order to help investors better understand accounting information, regulate theaccounting information disclosure and improve the quality of accounting information...