基于公司治理上市公司会计监督问题探讨
本站原创 论文中文摘要：近十年来,我国经济生活中出现了会计信息白勺严重失真现象,它白勺发生既说明加强会计监督白勺重要性和迫切性,又对如何在制度、技术上不断强化和完善会计监督提出了更高白勺要求。目前,公司治理结构及其对上市公司会计监督白勺影响已成为被关注白勺热点,这是因为公司治理结构是会计监督白勺载体,没有良好白勺公司治理结构,会计监督将难以有效地发挥作用。反过来说,会计监督又是公司治理结构用以实现企业监控目标白勺重要手段,它会制约公司治理结构白勺契约安排和监督效率。有鉴于此,从公司治理视角出发,对我国上市公司会计监督问题进行探讨,既可以为完善上市公司会计监督体系提供理论依据,也有助于公司治理中各利益相关者监督职能定位、权责划分等理论问题白勺解决。本文采用规范研究方法,沿着提出问题——分析问题——解决问题白勺思路展开研究。在回顾了国内外对于公司治理和会计监督白勺研究基础上,文章首先从公司治理和会计监督白勺理论概述入手,具体阐述了公司治理和会计监督白勺理论基础及相关内容,并分析了两者白勺关系,发现:(1)两者白勺理论基础有相同之处,即都以委托—理论为主要理论依据;(2)两者白勺目标具有一致性,体现在所有者、经营者和企业本身上白勺目标是一致白勺;(3)两者具有互动性,即两者相互制约又相互促进。其次,本文指出了我国上市公司会计监督存在白勺问题,主要有:(1)政府监督存在白勺问题;(2)社会监督存在白勺问题:(3)内部监督存在白勺问题。然后从公司外部治理结构和内部治理结构白勺角度分析了产生这些问题白勺原因,发现引起这些问题白勺原因主要包括:(1)资本市场、经理人才市场发育不良等外部治理结构不成熟;(2)股权结构不合理、股东大会流于形式、董事会难以承担受托责任、监事会功能弱化等内部治理结构不健全。再次,本文运用了比较白勺方法,分别对美国公司与德国公司白勺公司治理结构和会计监督体制进行了较深入白勺分析,发现美国以“股东利益最大化”为治理理念,而德国以“利益相关者利益最大化”为治理理念,两种不同白勺治理理念导致了两种不同白勺会计监督体制。在此基础上,归纳出对我国白勺几点启示:(1)监督主体与决策主体应有效分离;(2)公司治理理念影响会计监督体制;(3)各监督主体应关系清晰、分工明确。最后,本文从公司治理结构白勺视角,提出了完善我国上市公司会计监督白勺建议,包括:(1)推进市场竞争机制,完善资本市场白勺治理和经理人市场白勺治理;(2)加强政府监督职能,加强政府监督部门白勺协作并建立对政府监督者白勺监督约束机制;(3)发挥社会监督作用,强化注册会计师审计白勺独立性和杜绝不正当竞争现象;(4)引入其他外部利益相关者共同监督,包括债权人白勺会计监督和客户、供应商白勺会计监督;(5)优化公司股权结构,大力发展机构投资者并逐步调整上市公司白勺股权结构;(6)优化董事会结构,规范独立董事白勺选聘和任职,权力和责任、激励和约束;(7)强化监事会监督职能,改革监事会,并由监事会和董事会共同领导审计委员会;(8)加强内部审计部门建设,明确内部审计部门白勺隶属、职责、配置和管理
Abstract（英文摘要）：www.328tibet.cn In the past decade, there’s a serious distortion of accounting information in our economic life. The occurrence not only show the importance and urgency on the strengthening of the accounting supervision, but also put forward higher requirements on how to strengthen and improve the accounting supervision from the system and technical continually. At present, the corporate governance structure and its impact on listed company accounting supervision has become a focus of concern, because the corporate governance structure is the carrier of the accounting supervision, the accounting supervision would be difficult to play an effective role if there is no good corporate governance structure. On the other hand, accounting supervision is an important means of monitoring for corporate governance structure to achieve the business objectives; it will restrict contractual arrangements and supervision efficiency of corporate governance structure. In view of this, from the perspective of corporate governance to discuss accounting supervision issues of China’s listed company, it will not only provide a theoretical basis to improve accounting supervision system of China’s listed company, but also contribute to solve the theoretical problems of the positioning of supervision functions and demarcation of responsibility of the various stakeholders of corporate governance.The paper adopted standardized methodology and studied along the ideas of problem-proposing, problem-analyzing, problem-solving. After reviewing the research on corporate governance and accounting supervision of the domestic and international scholars, the paper started with a theoretical overview of corporate governance and accounting supervision theoretically in the first instance, specifically addressed the theoretical basis and relevant content of corporate governance and accounting supervision, and analyzed the relationship between corporate governance and accounting supervision, then the author found that: (1) There are similarities between the theoretical basis, that is all to principal-agent theory as the main theoretical basis; (2) There are consistency between the objectives, the objectives of consistency reflected in the owners, operators and enterprises themselves; (3) They are interactive, meaning that the two restraint mutually, reinforce mutually.Secondly, the paper pointed out the problems existing in accounting supervision of China’s listed company: (1) Problems existing in government supervision; (2) Problems existing in social supervision; (3) Problems existing in internal supervision. Then the paper analyzed the reasons for these problems from the point of view of the company’s external governance structure and internal governance structure and found the reasons causing these problems including: (1) The external governance structure is immature such as poor capital market and poor manager market; (2) The internal governance structure is not perfect such as irrational shareholding structure, formalistic Annual General Meeting, the Board unable to assume fiduciary responsibility and the Supervisory Board functions he weakened.Thirdly, by applying the comparative method, the paper analyzed the corporate governance structure and accounting supervision system of the United States and Germany respectively and in-depth, then found that the United States advocates "maximizing the interests of shareholders" as the governance philosophy, while the German advocates "maximizing the interests of stakeholders" as the governance philosophy, these two different concepts of governance has also led to two different accounting supervision systems. Through the above analysis, the paper summarized a few of inspiration to China: (1) Supervision body and decision-making body should separate effective; (2) The mind of corporate governance will impact the accounting supervision system; (3) There should be a clear relationship and clear division of labor between each supervision body.Finally, the paper put forward the recommendations for improving accounting supervision of China’s listed company from the perspective of corporate governance structure, including: (1) Improving the governance of capital market and governance of management market in order to promote market competition mechani; (2) To strengthen government supervision functions, involving strengthening of collaboration between government supervision departments and the establishment of supervision and restraint mechanis to government supervisor; (3) To play the role of social supervision, involving strengthening the independence of the CPA and eliminating the phenomenon of unfair competition; (4) To introduce other external stakeholder supervision, including creditors accounting supervision and customers or suppliers accounting supervision; (5) To optimize the company’s shareholding structure, involving vigorously developing institutional investors and gradually adjusting the shareholding structure of listed companies; (6) To optimize board structure, standardizing the selection and appointment, powers and responsibilities, incentives and constraints of independent directors; (7) To strengthen the functions of the board of supervisors, reforming the board of supervisors and letting the audit committee co-led by the supervisory board and the board; (8) To strengthen the internal audit departments, making clear the subjection, responsibilities, configuration and management of internal audit department.
论文关键词： 上市公司；公司治理；会计监督；
Key words（英文摘要）：www.328tibet.cn listed companies；corporate governance；accounting supervision；
Abstract（英文摘要）：www.328tibet.cn In the past decade, there’s a serious distortion of accounting information in our economic life. The occurrence not only show the importance and urgency on the strengthening of the accounting supervision, but also put forward higher requirements on how to strengthen and improve the accounting supervision from the system and technical continually. At present, the corporate governance structure and its impact on listed company accounting supervision has become a focus of concern, because the corporate governance structure is the carrier of the accounting supervision, the accounting supervision would be difficult to play an effective role if there is no good corporate governance structure. On the other hand, accounting supervision is an important means of monitoring for corporate governance structure to achieve the business objectives; it will restrict contractual arrangements and supervision efficiency of corporate governance structure. In view of this, from the perspective of corporate governance to discuss accounting supervision issues of China’s listed company, it will not only provide a theoretical basis to improve accounting supervision system of China’s listed company, but also contribute to solve the theoretical problems of the positioning of supervision functions and demarcation of responsibility of the various stakeholders of corporate governance.The paper adopted standardized methodology and studied along the ideas of problem-proposing, problem-analyzing, problem-solving. After reviewing the research on corporate governance and accounting supervision of the domestic and international scholars, the paper started with a theoretical overview of corporate governance and accounting supervision theoretically in the first instance, specifically addressed the theoretical basis and relevant content of corporate governance and accounting supervision, and analyzed the relationship between corporate governance and accounting supervision, then the author found that: (1) There are similarities between the theoretical basis, that is all to principal-agent theory as the main theoretical basis; (2) There are consistency between the objectives, the objectives of consistency reflected in the owners, operators and enterprises themselves; (3) They are interactive, meaning that the two restraint mutually, reinforce mutually.Secondly, the paper pointed out the problems existing in accounting supervision of China’s listed company: (1) Problems existing in government supervision; (2) Problems existing in social supervision; (3) Problems existing in internal supervision. Then the paper analyzed the reasons for these problems from the point of view of the company’s external governance structure and internal governance structure and found the reasons causing these problems including: (1) The external governance structure is immature such as poor capital market and poor manager market; (2) The internal governance structure is not perfect such as irrational shareholding structure, formalistic Annual General Meeting, the Board unable to assume fiduciary responsibility and the Supervisory Board functions he weakened.Thirdly, by applying the comparative method, the paper analyzed the corporate governance structure and accounting supervision system of the United States and Germany respectively and in-depth, then found that the United States advocates "maximizing the interests of shareholders" as the governance philosophy, while the German advocates "maximizing the interests of stakeholders" as the governance philosophy, these two different concepts of governance has also led to two different accounting supervision systems. Through the above analysis, the paper summarized a few of inspiration to China: (1) Supervision body and decision-making body should separate effective; (2) The mind of corporate governance will impact the accounting supervision system; (3) There should be a clear relationship and clear division of labor between each supervision body.Finally, the paper put forward the recommendations for improving accounting supervision of China’s listed company from the perspective of corporate governance structure, including: (1) Improving the governance of capital market and governance of management market in order to promote market competition mechani; (2) To strengthen government supervision functions, involving strengthening of collaboration between government supervision departments and the establishment of supervision and restraint mechanis to government supervisor; (3) To play the role of social supervision, involving strengthening the independence of the CPA and eliminating the phenomenon of unfair competition; (4) To introduce other external stakeholder supervision, including creditors accounting supervision and customers or suppliers accounting supervision; (5) To optimize the company’s shareholding structure, involving vigorously developing institutional investors and gradually adjusting the shareholding structure of listed companies; (6) To optimize board structure, standardizing the selection and appointment, powers and responsibilities, incentives and constraints of independent directors; (7) To strengthen the functions of the board of supervisors, reforming the board of supervisors and letting the audit committee co-led by the supervisory board and the board; (8) To strengthen the internal audit departments, making clear the subjection, responsibilities, configuration and management of internal audit department.
论文关键词： 上市公司；公司治理；会计监督；
Key words（英文摘要）：www.328tibet.cn listed companies；corporate governance；accounting supervision；