摘要
会计制度具有保护产权主体的产权利益的功能。在我国经济由计划体制向市场体制转轨的过程中,会计制度也发生了重大改革。文章运用新制度经济学的有关理论对我国会计制度变迁的主体、方式、特点以及会计移植与中国特色会计之间的关系进行了探讨。
Accounting System has the function of protecting property right interests. In the process of China's economic institution transition from plan-oriented to market-oriented, accounting institution has changed remarkably. This paper, on the basis of new institution economic theory, discusses the subject , manner and characteristic of the change, and analyses the relation between accounting transplant and keeping Chinese feature of accounting.
出处
《华东经济管理》
2004年第5期193-195,共3页
East China Economic Management
关键词
产权
制度
会计改革
制度经济学
property
system
accounting reform
new institution economics
