再论会计契约：基于产权理论的会计本质考察

摘要

Accounting has inherent property and determinant, which is examined in different historical periods, perspectives and re searchers, and will come to different conclusions. The nature of accounting, which is examined from the perspective of property rights theory, is a variety of contract aggregation based on the corporate property rights. In accounting work, the spatial extent of the accounting work is constituted by ＂the accounting contract＂. Any accounting work orders are derived from the contract. Accounting work is aimed at performing and discharging the contract. Studying accounting contract would expand the field of accounting research, and serve more scientific accounting standards.%会计有其固有属性和决定因素，但从不同历史时期、不同角度、不同研究者去考察会得出不同结论。从产权理论视角来考察，会计本质是以企业财产权利为基础的各种契约集合体。在现实会计工作中，会计工作的空间范围由“会计契约”构成，会计工作的任何秩序均来源于契约，会计工作的目的在于履行和解除契约。研究会计契约有利于拓展会计学研究领域，为我国制定更加科学的会计准则服务。