| It's a long time, the development of economics theory plays an important role the development of the accounting whatsoever based on the Angle of the theory or methodology. The development of accounting theory guiding from the economics can be regarded as the macro-fiscal theory (economics) in micro theory (accounting theory) specific application. The combination of theory of property rights and accounting since the early 1990s began to rise, U.S. accounting experts watts and Raman in the empirical accounting Zimmer said, in a theory, the accounting and auditing is the product of property right structure change, is for supervision enterprise contract signing and executing produces. The relationship of accounting and property economic problems lasted long time, it's said that the influence of property economy on accounting, or the influence of accounting on the property right economy is innate. Accounting and property are highly coupled, Accounting contributes to the development of property is innate, and has become the faithful of property; the mission of Accounting property emergence, development and change the fundamental of property right structure is:reflect the construct of property rights, reflects the relation of property right, maintenance property mind.The fair value accounting measurement becomes the focus of debate in financial crisis; it was challenged that fair value can provide useful information for the decision. Modern property rights theory to guide the property rights reform of our country. Property accounting is the modern theory of property rights and accounting theory mixed. Through analysis of the fair value of the equity in restructuring, found that decision fair value measurement attribute in property reorganization to clear definition of property, and remove the trustee responsibility accounting. Also found that the fair value accounting and property. Finally, the fair value accounting theory in the property can develop more of its decision-making conclusion. |
PDF Full Text Request