Research On Accounting Regulation Based On The Property Right Theory

As the economy continues to develop, accounting irregularities and financial fraud are increasingly becoming accounting theory and practice of hot concern, it is gaining public and government regulatory bodies attention.But a series of problems in accounting regulation which appears, result in accounting inefficient regulation and a serious impact on China's accounting regulatory development,lead to accounting disorder obstruction and obstruction of the socialist market economy health movement. So,improving accounting regulation is essential.Any subject development is inseparable from the development of the theory of the related field. Economics and Accounting, as have most of the disciplines sources close relations disciplines, both in the development process is cross-cutting, infiltration and common progress. There is a close link between property rights and accounting. The emergence of property rights led to the establishment of the accounting system.The deepening and development of property rights promotes the continuous development and improvement of the accounting system, but also will provide a new way of thinking for the accounting supervision. However, the current research on the accounting supervision from the theory of property rights was relatively small,for many of the key difficulties with the relative lack of a unified opinion, which has reduced its real value.This paper attempts to study on the accounting regulation from the property rights theory, that aims to provide some useful insights for the accounting supervision.This paper mainly uses the standardized methods of analysis. Starting from the "property" of the basic concept of start understanding, this paper elaborates property rights theory and the accounting regulatory significance of the property rights, in turn leads to the research on the accounting regulatory issues, then explores the main problem in the current accounting regulatory practice,finally,put forward the improved countermeasures.