A Review of the Property Rights of Accounting Information in china

There are natural relations between accounting information and the property rights.The accounting information has the property right attribute.Reasonable the structure of the property rights of accounting information is beneficial to develop the function of property rights,raise of property right efficiency,reduce the externality of accounting information,improve accounting information quality.There exists huge divergence to recognition of property attributes and it's ascription of property rights research of accounting information in china.We should recognize it dialectically,as well as taking the transformation of enterprise system as background,and deeply understand the essence of the property rights of accounting information.