Research On Accounting System's Origin And Change Based On Property Rights Perspective

China's property relation structure has changed greatly during the reform of China's economic, the demand of the micro-property rights owners'interests highlights gradually. In addition, China is a country of emerging capital markets, the healthy development of the capital markets can not be separated from the property rights owners'support especially the wide community investors'support. Changes in economic structure have brought about changes in the structure of property rights, while the changes of property rights structure have a profound influence on the formulation and operating of accounting standards, so in the development and changes process of accounting system, we must take into account the interests of the property rights owners fully.The article is mainly based on the property rights theory, and to breakthrough the traditional research paradigm which research accounting only on the perspective of accounting, and to dialysis the property value movement and the changes of property rights relations which are embodied behind the accounting system from a new perspective of Property Rights Theory, and analyze the relationship between the property rights theory and the accounting system deeply. On the one hand, The definition and protection of property rights relations call for the birth of accounting standards, the changes of property rights structure have promoted the changes of accounting standards, accounting standards are essentially a product of structural changes in property rights; on the other hand, the definition and protect of property rights relations, the protection of property rights owners'interests, is not only the natural obligation of accounting standards, but also the bounden duty of the accounting system.In this paper, the writer had a systematic research and analysis on the formation and the changes of the accounting system by using the method such as normative analysis, game analysis and inductive inference analysis, holding on the guiding role of property rights theory, including property rights theory, transaction costs theory and game theory as the theoretical foundation. Firstly, analyze the status quo of property rights of China's accounting system and the existing problems on the basis by analyzing relevant theory. Secondly, analyze the property rights motivation of the formation of the accounting system, which focus on the property rights owners'game's influence on the formation of accounting standards based on the relationship between property rights and accounting. Thirdly, analyze the evolution of the accounting system from the aspect of the evolution of property rights and property rights owners'game. Finally, propose a series of relevant recommendations to improve China's accounting system in accordance with the above analysis of China's accounting system.