財(cái)產(chǎn)權(quán)利與會(huì)計(jì)制度研究(國(guó)家社科基金后期資助項(xiàng)目)
本書旨在挖掘財(cái)產(chǎn)權(quán)利與會(huì)計(jì)制度之間的內(nèi)在聯(lián)系，為財(cái)產(chǎn)權(quán)利的保護(hù)、會(huì)計(jì)理論的產(chǎn)權(quán)解釋、財(cái)務(wù)會(huì)計(jì)信任功能、財(cái)務(wù)報(bào)告概念框架、會(huì)計(jì)制度設(shè)計(jì)、會(huì)計(jì)制度變遷、會(huì)計(jì)法律制度體系優(yōu)化和會(huì)計(jì)計(jì)量與列報(bào)等重大理論與現(xiàn)實(shí)問(wèn)題貢獻(xiàn)新知和解決方案。全書分為兩篇：上篇為財(cái)產(chǎn)權(quán)利與會(huì)計(jì)理論解釋，涵蓋科斯定理、會(huì)計(jì)本質(zhì)、會(huì)計(jì)目標(biāo)、會(huì)計(jì)對(duì)象、會(huì)計(jì)要素、會(huì)計(jì)等式和會(huì)計(jì)職能等內(nèi)容；下篇為會(huì)計(jì)制度的產(chǎn)權(quán)分析，涵蓋財(cái)務(wù)會(huì)計(jì)信任功能、財(cái)務(wù)報(bào)告概念框架、會(huì)計(jì)制度設(shè)計(jì)、會(huì)計(jì)制度變遷、會(huì)計(jì)法律制度體系優(yōu)化以及會(huì)計(jì)計(jì)量與列報(bào)六個(gè)方面，并以會(huì)計(jì)利潤(rùn)與應(yīng)稅所得差異為切入點(diǎn)檢驗(yàn)了會(huì)計(jì)制度與稅收法規(guī)差異的程度。本書適合會(huì)計(jì)專業(yè)研究生、教師及相關(guān)理論研究者閱讀。
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