现代产权理论认为,经济学在本质上是对稀缺资源产权问题的研究,经济学的一切问题都是可以用产权理论来分析的,对财务与会计的研究也不例外。本文从产权角度出发,从本质、主体、对象、职能、目标五个方面来分析财务与会计及其相互关系并且得出有关结论。一、财务与会计本质的产 Modern theory of property rights holds that economics is essentially a study of the property rights of scarce resources. All the problems of economics can be analyzed by the theory of property rights, and the study of finance and accounting is no exception. This article from the property point of view, from the five aspects of nature, subject, object, function, goal analysis of financial and accounting and their interrelationships and draw conclusions. First, the nature of financial and accounting production