This paper introduces the bachground and siginificance of the reform of state-owned enterprise, discusses the main contents of the study on diversification of property right subject of the state-owned enterprise, and analyzes the dificullit points and main directions of the property right reform in the state-owned enterprise.

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.

Cognition of stakeholders property rights on technology innovation——the viewpoint of subjectivity property rights theory;