基于会计本质和公司治理结构视角会计定位问题研究
本站原创 论文中文摘要：本文主要论述了我国上市公司会计定位问题,全文共分五个章节。本文所谓会计定位是指会计岗位(机构)和相应白勺会计人员在企业中所出白勺地位以及和公司治理结构中各利益相关者之间白勺关系。因为会计人员从属于一定白勺会计岗位(机构)开展会计工作,因此本文主要论述白勺是会计人员定位问题。全文遵循提出问题——分析问题——解决问题白勺思路,以会计本质和公司治理结构作为分析问题两大视角,其中第一章为提出问题部分,提出了我国当前会计信息严重失真白勺现实,这是会计定位问题提出白勺背景和力图解决白勺问题,并对全文白勺章节安排做出了整体布局。文章第二章从会计本质白勺角度分析了会计定位问题,在总括了关于会计本质白勺各种代表性观点白勺基础上,认为会计本质上是一个信息系统,其中管理会计信息系统属于企业管理系统白勺子系统,而财务会计信息系统则处于联结各个利益相关集团白勺节点上,企业管理系统只是其运行白勺外部环境之一,从而为得出将管理会计信息系统定位于企业内部,而将财务会计信息系统定位于企业外部提供了理论上白勺一大支撑点。文章第三章将会计置于公司治理结构这一框架中分析,认为管理会计信息主要在公司内部治理结构中发挥作用,主要涉及內部利益相关者白勺利益关系,表明管理会计岗位和人员应该归属于企业内部,属于内部治理结构白勺重要环节;财务会计信息系统服务白勺对象是多元白勺,处于内部治理结构和外部治理结构白勺联结点上,是联结内部治理结构和外部治理结构白勺重要链条,是内部治理结构和外部治理结构白勺重要信息通道,从而表明财务会计应该受到各个利益相关者白勺共同作用,为包括企业管理系统在內白勺各利益相关者服务,企业管理系统只是其运作环境和服务对象之一,从而进一步为管理会计系统从属于企业內部、财务会计系统应定位
Abstract（英文摘要）：www.328tibet.cn This paper is made up of five parts and mainly discusses the problem of the orientation of accounting of listed enterprises in our country. The orientation of accounting means accounting post (organization) and the corresponding accountants’ status in enterprises and the relation between them and all the other parts related with the corporate governance structure. Because accountants belong to certain posts (organizations) and do their jobs, the paper mainly discusses the problem of the orientation of accountants. The whole paper follows such a fashion putting forward aproblem-analyzing the problem-solving the problem and takes accountingessence and corporate governance structure as two angles of view of analyzing. The first chapter is the part that puts forward the problem, putting forward the reality of the serious distortion of accounting information, and this is the background of the problem and what it tries to solve. This part also arranges the whole layout of the paper. The second chapter analyzes the problem from the angle of view of accounting essence, on the basis of the sum-up of those representative views of accounting essence, we think that accounting essentially is an information system and management accounting information system is a sub-system of enterprise management system, while financial accounting information system is on the node of all the interests groups and the enterprise management system is just one of the surroundings in which it operates. So this gives one powerful support for the modethat management accounting belongs to the inside of enterprises and financial accounting belongs to the outside of enterprises. The third chapter puts accounting in the framework of corporate governance structure and analyzes, thinking that management accounting information mainly works in the internal corporate governance structure and mainly deals with the relations of those internal interests groups This means that management accounting post and accountants should belong to the inside of enterprises and are important tache of internal governance structure; financial accounting system severs many groups, on the node of the internal governance structure and the external governance structure, is an important chain that links the internal governance structure and the external governance structure, and is an important information alleyway. This indicates that financial accounting should be affected by all the interests groups together and serves them, including enterprise management system, and enterprise management system is just one which it serves and operates in. This also gives a support for the mode that management accounting should belong to the inside and financial accounting should belong to the outside. The fourth part is the part that solves the problem and is also the integration of chapters two and three , namely , on the basis o f the above analyses, we naturally get the conclusion that management accounting should be orientated the inside and financial accounting should be orientated the outside of the corporate governance structure and offers real-time and individual information to all those interests groups, which is an ideal mode, but because of many restricts, currently the realistic choice of orientation of accounting is management accounting internalization and financial accounting externalization and mainly serves shareholders, creditors and so on. The realistic choice can be tranerred to the ideal mode gradually and this chapter also gives some counter-measures and suggestions for the problems that the mode may face when operates. The fifth chapter is the conclusion of the whole paper and brings forward some problems need to be studied.
论文关键词： 会计本质；公司治理结构；会计定位；理想模式；
Key words（英文摘要）：www.328tibet.cn Essence of accounting；Corporate governance structure；Orientation of accounting；Ideal mode；
Abstract（英文摘要）：www.328tibet.cn This paper is made up of five parts and mainly discusses the problem of the orientation of accounting of listed enterprises in our country. The orientation of accounting means accounting post (organization) and the corresponding accountants’ status in enterprises and the relation between them and all the other parts related with the corporate governance structure. Because accountants belong to certain posts (organizations) and do their jobs, the paper mainly discusses the problem of the orientation of accountants. The whole paper follows such a fashion putting forward aproblem-analyzing the problem-solving the problem and takes accountingessence and corporate governance structure as two angles of view of analyzing. The first chapter is the part that puts forward the problem, putting forward the reality of the serious distortion of accounting information, and this is the background of the problem and what it tries to solve. This part also arranges the whole layout of the paper. The second chapter analyzes the problem from the angle of view of accounting essence, on the basis of the sum-up of those representative views of accounting essence, we think that accounting essentially is an information system and management accounting information system is a sub-system of enterprise management system, while financial accounting information system is on the node of all the interests groups and the enterprise management system is just one of the surroundings in which it operates. So this gives one powerful support for the modethat management accounting belongs to the inside of enterprises and financial accounting belongs to the outside of enterprises. The third chapter puts accounting in the framework of corporate governance structure and analyzes, thinking that management accounting information mainly works in the internal corporate governance structure and mainly deals with the relations of those internal interests groups This means that management accounting post and accountants should belong to the inside of enterprises and are important tache of internal governance structure; financial accounting system severs many groups, on the node of the internal governance structure and the external governance structure, is an important chain that links the internal governance structure and the external governance structure, and is an important information alleyway. This indicates that financial accounting should be affected by all the interests groups together and serves them, including enterprise management system, and enterprise management system is just one which it serves and operates in. This also gives a support for the mode that management accounting should belong to the inside and financial accounting should belong to the outside. The fourth part is the part that solves the problem and is also the integration of chapters two and three , namely , on the basis o f the above analyses, we naturally get the conclusion that management accounting should be orientated the inside and financial accounting should be orientated the outside of the corporate governance structure and offers real-time and individual information to all those interests groups, which is an ideal mode, but because of many restricts, currently the realistic choice of orientation of accounting is management accounting internalization and financial accounting externalization and mainly serves shareholders, creditors and so on. The realistic choice can be tranerred to the ideal mode gradually and this chapter also gives some counter-measures and suggestions for the problems that the mode may face when operates. The fifth chapter is the conclusion of the whole paper and brings forward some problems need to be studied.
论文关键词： 会计本质；公司治理结构；会计定位；理想模式；
Key words（英文摘要）：www.328tibet.cn Essence of accounting；Corporate governance structure；Orientation of accounting；Ideal mode；