The Research Based On The Perspectives Of Historical Development About The Origin And Development Of Relationship Between Property Rights And Accounting

Property rights have been closely related with accounting. Its institution in a certain time can influence the economy relations and systems. Accounting, whose contents give indications of current property rights relationship, reflects and inspects the economical operation. Therefore, economics focusing on accounting and property rights are of intensified couplings relations. Accounting, by calculating and communicating the resource information, defines and controls property rights, which is of irreplaceable importance. Thus, accounting functions as a significant device for protecting the property owner's interests. Meanwhile, as a discipline in calculating and controlling the movement of property rights value, for developments in the future, accounting needs reforms in property rights, and establishment of theories and methodology system of accounting calculation and control, concentrating on accounting property rights.Property rights are of fundamental importance for temporary enterprise institutions. And in the course of settling and developing socialism market economy, property rights are the core issues. The arrangements of market economy system itself are arrangements of property rights system. Nowadays, the transition of Chinese economy system definitely involves the interest adjustment in property rights. From the old system to the new one, the key issue is to define property rights. Most research on theories and accounting relations of Chinese property rights follows the trace of western opinions, with few original or systematic property rights and accounting theories fitting the Chinese basic condition and state. For this reason, viewing the property rights research and accounting relations from historical perspectives, and theorizing the historical development of property rights, undoubtedly, gives the hints in and revelation of property rights tendency. This thesis develops from the relationships between property rights and accounting, systematically interprets their developments, economical and social backgrounds, fundamental reasons and performances and etc, which is an overall research to trace the Relationship of property rights and accounting.Besides, contract is one of the attributes of accounting, which reflects the intrinsic quality of property rights economy. Incessantly optimizing the contracts has great impact on the standardization of the relationship between property rights and accounting. Thus, for spotting the existence and degrees of contract influence on the relationship between property rights and accounting, this thesis also carries research on this area.