产权与会计的影响是相互的,产权制度的改革使会计所处的经济环境产生变化,从而使会计信息的披露存在一定的不充分性和虚假性,因此应当健全产权改革的法律体系、建立会计信息披露的俱乐部模式、强化会计监督、构建公平合理的经营者激励约束模式,从而保证会计信息充分真实的披露。 The impact of property rights and accounting are mutual. The reform of property rights system makes the economic environment in accounting change, so there is some insufficiency and falsity in the disclosure of accounting information. Therefore, the legal system of property rights reform should be perfected and the accounting should be established Information disclosure club mode, strengthen accounting supervision, build a fair and reasonable mode of incentive management constraints, so as to ensure the full and true disclosure of accounting information.