企业产权会计学是产权理论与会计学有机结合的产物,它运用产权理论解释会计现象和行为,在产权理论指导下进行会计学研究。企业产权会计学不仅为会计研究提供了一个新视角,同时也为企业产权变动所带来的会计处理提供了理论依据与方法。企业产权会计学丰富和发展了会计理论体系, Enterprise property accounting is the product of the combination of property theory and accounting. It uses the theory of property rights to explain accounting phenomena and behaviors and conducts accounting research under the guidance of property rights theory. Enterprise property accounting not only provides a new perspective for accounting research, but also provides a theoretical basis and method for the accounting treatment brought by the change of enterprise property right. Enterprise property accounting to enrich and develop the accounting theory system,