The Impact On Evolution Of Management Accounting Made By Firm Property Right Structure Based On The Core Competitiveness

With the development of Firm Property Right Theory, there are many analysis on the structure of the property rights. The statements of evolution of property right structure, which have been made by predecessors, describe its development in the way of history course or academic genres generally,and there is little statement describing property right structure systematically. In this respect, Yuan Jingjing made attempt to associate the core competitive with the Firm Property Rights Theory and management theory to explore the development of firm property right structure. She has made her contribution to the systematic research on the firm property right structure. Through the study of the corporate governance, we have found that the evolution of the firm property right structure is a series of continuous dynamic process. Firm property right structure, core competitiveness, management theory and management accounting form the significant influence on the development of an enterprise. If we want to research the evolution of the firm property rights structure furtherly, we must associate the development of core competitiveness, management model and related management accounting with the firm property right structure. The dynamic development of core competitiveness based on competition and global value chain is the internal driver, which promotes the evolution of property right structure, and related management model and management accounting reflet the core competitiveness. Thus, in fact,the relationship among firm property right structure, core competitiveness, management model and management accounting is symbiotic.According to the important residual rights of control, the firm property right structure (or the firm governance structure) has many forms, which are described by Li Jiande as entrepreneurial firm owned by the owner of capital; joint-stock firm owned by both shareholders, mainly capital owners, and managers; managerial firm jointly owned by managers, shareholders and other knowledge owners; post-managerial in the style of knowledge industries owned by managers, mainly the managers owning the knowledge of production, shareholders and other knowledge owners. The process is the transition of scarce factor from capital to knowledge. The evolution of the firm property right structure and the development of the core competitiveness of the firm and related management model and management accounting are a process of synergistic evolution. We are trying to study the evolution of the firm property right structure under the background of the development of the core competitiveness of the firm, analyze the inner reason of the evolution of the property right structure and indirect influence of management accounting, especially how the development of the core competitiveness of the firm influence the evolution of the property rights structure and management accounting.We are trying to stand on the shoulders of giants to see the world. On the basis of previous studies, we will build the relationship network that composes of property rights structure, core competitiveness, management mode and related management accounting through analysing the evolution of the these four respects. The building of relationship network will help enterprises to improve the strain capacity in the external environment which full of variables. Therefore, this relationship network is not only has great theoretical meaning, but also has significant practical value to tutors the action of corporate practice.