Analysis on the Property Rights of Accounting Information Nature,Function and Institutions Change in Enterprise Contract

Accounting information has the nature of property right,on essence,it is the economic resource that forms enterprise contract,which can bring economic benefit for specific part.It includes the rights of provide control and the rights of demand control and functions such as right and decides two groups of rights bundle of accounting information quality and enterprise value distribution orientations.By ranging institutions of effective enforcement to perfect the structure of property rights,developing the function of property rights,inhuman capital owners and human capital owners can share the property rights of accounting information,and talents are effective to encourage and supervise related benefit main part,which will raise accounting information quality and realize enterprise value.