Researching on Reform of Property Rights and Viewpoint of Accounting Property Rights

Property rights is the basis of systems of modern enterprise. One of present important tasks of enterprises reforming in China is to overcome the barrier on property rightS,and establish the property rights system .Under this system, property rights will be very clear, and will be exchanged freely, rights and duties will be distinct too.Accounting, as discipline of measuring and controlling for value of property rights, should establish systems of accounting theories and methods centered on property rights and viewpoint of accounting_property rights.