会计准则与公司治理

论文中文摘要：在我国，会计准则长期以来被人们认为是宏观政策的问题。层出不穷的“会计丑闻”引起了我们的思考。企业的经营者操纵会计利润的根本原因是什么?企业经营者除了有按照准则要求提供会计信息的义务外，在会计准则的制定及使用上是否享有权力?会计准则是怎样通过会计信息来配置企业的资源?这些思考，让我们把会计准则问题纳入到了公司治理的微观环境进行研究。首先，本文就如何分析“会计准则与公司治理”这问题，提出了研究思路，形成本文研究的框架结构。我们认为，会计准则“经济后果”影响了不同的主体利益；因而，我们推论，会计准则的本质是一份契约，它与其他企业契约一样具有不完备性及对企业所有权的重要性。会计准则契约伴随着公司治理的全过程。由于公司治理的本质是对各利益主体“权、责、利”匹配的一种机制，因此，考察会计准则与公司治理就是考察各利益主体(主要是经营者)在会计准则问题上的“权、责、利”。其次，我们选择了公司治理中最重要的人力资本要素——企业经营者，作为分析的主体。主要论述了经营者在会计准则制定及使用上的权力、会计准则对经营者的激励约束及公司治理如何对经营者执行会计准则进行监督。实际上，这些问题的论述解决了从公司治理角度看会计准则及会计准则如何影响公司治理这两个问题的研究。在研究中，我们运用了比较分析的方法。选取了两种典型的公司治理模式，通过对其会计准则问题的比较，获得了大量的支持论据。最后，我们得出本文的结论：会计准则应该与企业基本的公司治理状况相协调。在“高质量”会计准则呼声一浪高于一浪的今天，我们的直接拿来主义也应该有所变通。制定符合我国国情的会计准则是我们会计理论研究者和实践者共同的目标。这也是本文的现实意义所在
Abstract（英文摘要）： Accounting standard is ever regarded as a macro-economic police in China. Facing the situation that the accounting information is severely distorted, we he to think about the problems about accounting standard. Why do the operators in the firm want to control the profits? Do they he other rights besides providing the accounting information according to the accounting standard? How can the enterprise resources be collocated on the basis of the accounting standard? These questions light us to connect the accounting standard with the corporate governance.At first, we put forward the analytical structure on the accounting and the corporate governance. We think , it is because the economic consequence of the accounting standard that we draw a conclusion that the essence of the accounting standard is a contract .Like other contracts . it is also in-complete and also important for the enterprise ownership. Only the corporate governance exits can the standards work.Then, we select the most important factor-the operator as our object. In the next three chapters, we study the rights of operator on the accounting standard, the incentive of accounting standard in the corporate governance and the supervision during the standard implemented. We use the comparative way in the research. Through comparing the governance of the typical model, China and American, we acquire lots of evidences to support our viewpoint.At last, we come to a conclusion that the accounting standard must match the enterprise’s environment. It is our same goal, not only to the scholars but also the practitioners, to establish the high quality accounting standard. From this point, the paper is also significant.
论文关键词： 会计准则；公司治理；会计准则制定权；会计准则选择权；
Key words（英文摘要）： the accounting standard；the corporate governance；the authority of establishing standard；the option of the accounting standard；