产权保护导向的会计研究虽然不是近年才出现的全新话题,但是,这方面的研究在最近的几年间有了许多新的进展。本文就近期该领域国内外研究文献进行回顾,以助于把握最新研究进展,为未来研究工作提供参考。我们的回顾将按照以下三个子领域展开:产权保护导向会计的经济学分析;会计规则制定、执行与产权保护;会计信息功用与产权保护。本研究回顾的依据主要是国外重要学术期刊2001年以来发表的文献和国内重要学术期刊 Property-protection-oriented accounting research is not entirely new in recent years, but many new developments have been made in this area in recent years. This article reviews the recent domestic and foreign research literature in this field to help grasp the latest research progress and provide reference for future research. Our review will be conducted in the following three sub-areas: Economic Analysis of Property-Oriented Guidance Accounting; Accounting Rules Establishment, Enforcement and Protection of Property; Accounting Information Function and Property Protection. The main basis for the review of this study is the literature published in major foreign academic journals since 2001 and important academic journals in China