基于公司治理会计行为与制衡研究
本站原创 论文中文摘要：会计控制作为公司治理一项重要的制度安排,它是包含企业在内的所有组织和机构正常运转的制度基础,加强会计控制是公司治理的核心。而作为会计控制的主体,即接受委托并具体执行、实施会计控制的单位及个人,其产生的会计行为是企业实施会计控制的具体表现,且其采取的控制对策和实施效果均取决于产生的会计行为的导向。近几年来,由于受到内外各因素影响产生的不良会计行为,对企业公司治理和会计控制产生了极大的负面影响,因此在公司治理和会计控制中如何有效进行会计行为的控制成为人们日益关注的问题。然而目前的主要研究成果只是单方面强调会计行为的利益导向或强调会计职业道德建设,未能从辩证的态度进行全面地分析。只有从利益导向与约束双视角研究会计行为的动因及产生的效果,才能真正找到有效规范会计行为的科学方法,这也就是笔者对此课题进行研究的主要着眼点和出发点。本文共分五个部分。第一部分,对本课题的选题意义与有关研究文献进行了回顾与综述。第二部分,对公司治理、会计控制与会计行为的有关理论进行基本阐述。解读了公司治理、会计控制与会计行为的概念和二者关系。第三部分,对会计行为影响因素进行了具体分析。第四部分,在以上对会计行为理论和影响因素研究的基础上,结合我国企业的不良会计行为的现实表现,分析了不良会计行为产生的具体原因及危害。第五部分,结合以上分析,提出了利益导向和制衡对会计行为进行双重规范的对策。本人在研究过程中,始终把握着理论价值的创新之处和对实践工作的指导意义。首先,本文吸取前人各方面研究成果的基础之上,努力寻求创新,提出从会计人的“社会人”和“经济人”特性分析出发,研究产会计行为的主要动因。针对会计行为的构成要素分析了会计行为的影响因素;其次,其次结合不良会计行为的表现,剖析了不良会计行为产生的原因。最后,理论研究和实际分析的基础上,提出了从利益导向与制衡两方面进行会计行为双重控制的观点,并由此构建了会计行为控制体系。本文坚持理论性和实践性相统一,立论和论证均紧扣我国的实际情况,由此提出的双视角控制会计行为的措施切实可行,具有较强的现实指导意义和可操作性。总之,通过本文的探讨,笔者期望对我国会计行为控制方面的不足以及提高公司治理效益提供一些参考意见
Abstract（英文摘要）： Accounting Controls, being one of the critical system in Corporate Governance, as it includes the enterprise’s internal groups and networks to function as a control foundation, also enhancing the enterprises corporate governance system. As the main accounting control, accepting and executing requests, implementation of accounting controls on both units and individuals, its accounting behior is concrete representation of accounting controls made by the enterprise and adoption of control measures and the implementations which are decided by the accountants for producing and behior guidance. In the recent years, due to the increase amounts of bad accounting behiors and previous corporate collapses, it resulted in a great negative influence for the accounting controls in an enterprise. Hence, the requirement for more effective corporate governance and accounting controls are necessary and it also become a concern factor in people’s life. However, current researches only unilaterally emphasize on cost and benefits of accountant’s behior, stress on the importance of occupational ethics for accountants and he not comprehensively analyze it from a dialectical manner. From both the view of benefit guidance and ethics, studying the causal effects of accountant’s behior can help effectively resolve the problems with a scientific method, which is also the writer’s main objective for this paper.This article is divided into five parts.Firstly, the review and summary to the selected topic and research literature.Secondly, the basic explanation for corporate governance, accounting controls and accountant behior with related theory. Explaining corporate governance, accounting controls and accountant behior in detailsThirdly, we will analyze the factors that influence accountant’s behior.Fourthly, accountant behioral theory influence factor and research foundation will be discussed. Enterprises from China with bad accounting behiors will be taken as example and it will be analyzed for the reason and harm towards the society.Lastly, it will conclude the above discussed and propose for the benefit guidance and ethics system weighed according to the accountant behior based on the measures.In the process of research, I grasped the knowledge of theory value innovation and to practice instructions given in work. This article presented predecessors various aspects of research foundation, meticulously seeking to innovate, proposing from the point of "the social person" and "the economic man" and its characteristics, analyzing the main factors behind behioral accounting. Based on the behioral accounting, on how it is formed, causes are analyzed. Subsequently, bad accounting behiors are discussed for its reasons and resolving of it. Finally, the fundamental research and foundation are analyzed, with benefit guidance and ethics restriction system carrying on accountant behioral dual control viewpoint. This has constructed accountant behioral control system. This article persist the theory and practice disposition and the argument, proof that threads up China’s actual situation. From this view, it was proposed that controls for accountant behior are practical and feasible with strong reality instructions and may be operational. In short, through discussion in this article, the writer expect that the insufficiency of behioral control will be enhanced and China’s accountants to provide some benefits of advisory opinions.
论文关键词： 公司治理；会计行为；利益导向；；约束；
Key words（英文摘要）： Corporate Governance；Accounting Behioral Theory；Costs & Benefits Theory；Ethics；restriction；
Abstract（英文摘要）： Accounting Controls, being one of the critical system in Corporate Governance, as it includes the enterprise’s internal groups and networks to function as a control foundation, also enhancing the enterprises corporate governance system. As the main accounting control, accepting and executing requests, implementation of accounting controls on both units and individuals, its accounting behior is concrete representation of accounting controls made by the enterprise and adoption of control measures and the implementations which are decided by the accountants for producing and behior guidance. In the recent years, due to the increase amounts of bad accounting behiors and previous corporate collapses, it resulted in a great negative influence for the accounting controls in an enterprise. Hence, the requirement for more effective corporate governance and accounting controls are necessary and it also become a concern factor in people’s life. However, current researches only unilaterally emphasize on cost and benefits of accountant’s behior, stress on the importance of occupational ethics for accountants and he not comprehensively analyze it from a dialectical manner. From both the view of benefit guidance and ethics, studying the causal effects of accountant’s behior can help effectively resolve the problems with a scientific method, which is also the writer’s main objective for this paper.This article is divided into five parts.Firstly, the review and summary to the selected topic and research literature.Secondly, the basic explanation for corporate governance, accounting controls and accountant behior with related theory. Explaining corporate governance, accounting controls and accountant behior in detailsThirdly, we will analyze the factors that influence accountant’s behior.Fourthly, accountant behioral theory influence factor and research foundation will be discussed. Enterprises from China with bad accounting behiors will be taken as example and it will be analyzed for the reason and harm towards the society.Lastly, it will conclude the above discussed and propose for the benefit guidance and ethics system weighed according to the accountant behior based on the measures.In the process of research, I grasped the knowledge of theory value innovation and to practice instructions given in work. This article presented predecessors various aspects of research foundation, meticulously seeking to innovate, proposing from the point of "the social person" and "the economic man" and its characteristics, analyzing the main factors behind behioral accounting. Based on the behioral accounting, on how it is formed, causes are analyzed. Subsequently, bad accounting behiors are discussed for its reasons and resolving of it. Finally, the fundamental research and foundation are analyzed, with benefit guidance and ethics restriction system carrying on accountant behioral dual control viewpoint. This has constructed accountant behioral control system. This article persist the theory and practice disposition and the argument, proof that threads up China’s actual situation. From this view, it was proposed that controls for accountant behior are practical and feasible with strong reality instructions and may be operational. In short, through discussion in this article, the writer expect that the insufficiency of behioral control will be enhanced and China’s accountants to provide some benefits of advisory opinions.
论文关键词： 公司治理；会计行为；利益导向；；约束；
Key words（英文摘要）： Corporate Governance；Accounting Behioral Theory；Costs & Benefits Theory；Ethics；restriction；