第五部分提出了在当今网络时代会计信息产权界定的一种设想。
In the fifth part it proposed a way of defining the property rights of accounting information.
在整个契约组合中具有权威地位的资本主体决定着会计信息产权。
Among the combination of contracts, the authoritative capital subject determines the property rights of accounting information.
因此，必须改变现有的制度安排，实现对会计信息产权的有效保护。
Therefore, Changes must be made to the current arrangement of accounting system so as to provide an effective protection for property right of accounting information.
基于会计信息产权和会计外部化，会计信息披露可以实现效率与公平的兼顾。
Based on property rights of accounting information and accounting externalization, consideration will be given to both efficiency and justice of accounting information disclosure.
会计信息是“私人产品”，企业会计信息向外界平等主体传递的过程是产权交易的过程。
Since accounting information is a "private product", the process of transmission of a business onto the external counterpart should be a process of transaction of property right.
所有制形式、产权主体、会计信息用户、会计监督等，都是我国特色会计理论的重要体现。
It is the theory embodying such Chinese Characteristics as ownership forms, main body of property rights, consumers of accounting information and accounting supervision and reflecting accounting laws.
会计信息的产权重构方面，主要包括会计信息的产权主体重构和会计信息的产权属性重构。
In this part, the author suggests that change the owner of the accounting information property rights and the attribute of the accounting information property rights.
文章从会计准则及制度、产权制度、公司治理结构制度等方面对会计信息失真的成因进行了分析，寻求治理会计信息失真的防治对策。
The paper analyzes it from many aspects such as accounting rules and system, property system, corporation structure and so on to search for appropriate countermeasures.
文章从会计准则及制度、产权制度、公司治理结构制度等方面对会计信息失真的成因进行了分析，寻求治理会计信息失真的防治对策。
The paper analyzes it from many aspects such as accounting rules and system, property system, corporation structure and so on to search for appropriate countermeasures.
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