Property Rights Accounting Issues Related To Research

From a common sense, property rights is a kind of economic rights, which has two aspects of quality and quantity. With its unique method system and the character of currency measurement, continuity and comprehensive nature and so on, accounting has many irreplaceable advantages in measuring the value of property rights. So it plays a kind of fundamental role in the running and development process of property rights economy. Under the background of China's economy reform, property rights accounting, integrating property rights theory with accounting, breaks through traditional research angle. It pay more attention to property rights value movement and the change of property rights relation than the change of accounting technology to fully display the function of guiding the flow and arrangement of resource. Taking this as a turning point, the transformation of accounting methodology would be carried on and new field of vision will be discussed to enrich and perfect existing accounting theory. In hence, the research of property rights accounting appears important theoretic and practical significance.Taking the property rights economy as base, with transaction expense theory, agent theory, contract theory and so on, this article mainly take the normative research as the focus, simultaneously using the economics, management science and other knowledge. It excavates the relation of the property rights and accounting on the basement of tracing the historical origin of their development, and then launches the concrete research, attempting to establish a reasonable theory frame. Then it analyzes certain questions in accounting application theory from the property rights angle of view, finally forecasts the application of property rights accounting in our country.This dissertation mainly includes four parts:The first part mainly inquires into the relation of property rights and accounting.