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1、摆渡论文网（）-专业留学生作业辅导中心英国paper写作-Property accountingAs an emerging field of accounting research, property right accounting has different research perspectives from traditional accounting research, so there are differences between them. Through the comparison of property right accounting and traditional
2、accounting in accounting theory, accounting method and accountants ideology, this paper aims to deepen the understanding of property right accounting and further promote the research on property right accounting theory and practice.In China, the representative views of property rights are: property
3、rights are rights of ownership; Property right is the concept that reflects the power relation of economic subject to property. Property right includes two meanings namely ownership and creditors right; Property rights are the rights of people to use resources under the condition of scarce resources
4、, or the appropriate rules for people to use resources; Property right is a power aggregate formed on the basis of property right, which is composed of a group of rights, including the rights of ownership, possession, use, disposal and income of property.Although the definitions of property rights m
5、entioned above differ from each other, the academic community has reached the following consensus on the understanding of property rights. Second, property rights are not just ownership but a bundle of rights; Third, as an artificial social tool or institutional arrangement, property rights must be
6、enforced by the society in the process of coordinating and regulating peoples competition for scarce resources. These three consensus are the definition of the basic nature of property rights, and all other differences are mainly from different perspectives.Property rights accounting mainly from the
7、 Angle of the economics of property rights to explain the current accounting theory and accounting behavior, accounting problems under the guidance of property rights theory study, the method of using accounting peculiar to keep a record of process and result of property rights movement aims to conf
8、irm the nature of property rights, measuring the value of property, the property rights changes reflect, disclose information on property rights, give play to the role of its definition and protection for property rights, maintain and protect the economic rights and interests of property right main
9、body. Property right accounting is the product of the combination of modern property right theory and accounting, and it is also the concrete application of macro economy theory in micro aspects. Due to the ineluctable introduction of subject knowledge such as property economics, institutional econo
10、mics, transaction cost theory, enterprise theory, game theory, information economics and management in the research process, it reflects the nature of certain marginal subjects.Property rights accounting as an emerging field of accounting research, and the traditional accounting research have differ
11、ent research perspectives, but not the existing accounting system of the comprehensive denial and path, but the problem of accounting theory and practice from the perspective of property rights make new interpretation, which overcome the disadvantages that exist in the traditional accounting, absorb
12、 the essence, so there are many similarities between the two. This article will not repeat the common points between them, but focus on their differences, through the analysis of the differences, to deepen the understanding of property rights accounting. The differences between property right accoun
13、ting and traditional accounting are mainly reflected in the following aspects:Accounting theory is a summary of accounting practice, and to a certain extent, can explain the accounting behavior, implicit in the process of interpretation guidance factors, including the nature of accounting, accountan
14、t goal, accounting object, accounting function, accounting hypothesis basic problems, such as property rights accounting and traditional accounting in the accounting theory of different are mainly embodied in these aspects:For the essence of traditional accounting, there are mainly two viewpoints in
15、 Chinese accounting theory circle: management activity theory and information system theory. Using the theory of property rights, scholars have put forward different understandings of the nature of accounting. According to tian kun-ru, the nature of accounting can be expressed by accounting contract
16、 theory. Wu believes that accounting is essentially fiduciary responsibility accounting, and then puts forward the judgment of accounting property rights theory. Guo daoyang described the essence of accounting as a management activity with fundamental control function and social significance to the property right economy. From the point of accounting and the relationship of property right, and combined with the origin of accounting to exam
