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分析1.产权与会计信息产权产权是以财产所有权为基础的权利集合体。这个权利集合体由一组权利构成,包括产权主体对财产享有的所有权、使用权、管理权、分享剩余收益或承担义务的权利的统一。引申到会计学领域,不难看出,会计信息产权是一个包含了对会计信息的所有权、使用权、管理权以及分享剩余收益或承担义务的权利集合体。产权理论从另一个角度为会计学的研究提供了方向,因为会计信息处理过程就是对不同产权主体之间的利益关系进行调整和计量以及不断优化的过程,产权明
Analysis 1. Property rights and accounting information Property rights is a collection of rights based on property ownership. This assembly of rights consists of a group of rights, including the ownership of the property, the right of use, the right of management, the unification of the right to share the residual income or to undertake the obligation. Extended to the field of accounting, it is not difficult to see that the accounting information property is a collection of rights that contains ownership, use rights, management rights and accounting for residual information or accountability for accounting information. Property theory from another point of view for the study of accounting provides a direction, because the process of accounting information is to adjust the relationship between the interests of different entities and the measurement and continuous optimization process,