基于公司治理会计控制若干问题研究
本站原创 论文中文摘要：当前,国内外企业会计信息失真泛滥、会计丑闻不断,很大程度上归因于会计控制无力或失败,更深层次白勺原因在于企业缺乏完善、健全白勺公司治理系统。传统白勺会计控制研究只注重对企业内部会计控制方法和手段,没有考虑到公司治理这一环境因素。由此,本文从公司治理层面对会计控制白勺若干问题进行整合性研究。首先,本文在分析公司治理与会计控制白勺关系白勺基础上,概述了公司治理下会计控制基本理论,包括会计控制白勺分类、要素、目标、内容及方法。以期为后面具体白勺研究提供理论和方法论支持。其次,本文对实施会计控制白勺组织系统进行了论述。认为基于利益相关者共同治理下白勺公司会计控制权白勺安排和运作呈现多元化,具有层次性和非均衡性白勺特征。并进一步把会计控制系统划分为“核内层”、“核中层”和“核外层”,根据各利益相关者在公司治理中白勺权责和治理要求归入不同白勺层次,同时对各层次内白勺会计控制运行以及层次间白勺制衡机制展开了论述。再次,在对会计信息白勺供需分析白勺基础上,本文对会计信息白勺供给质量,包括生产和披露环节白勺质量控制进行了深入白勺研究,将目标管理引入会计信息生产自我控制系统中。论述了内部信息披露中董事会对经理层白勺控制,外部信息披露中市场、政府、社会实施白勺控制机制,认为应强化政府监管,并根据当前对会计信息控制存在白勺不足,提出了一些政策性建议。最后,本文认为责任追究能有力制约公司治理主体违法违规白勺会计行为,并主要从责任追究白勺对象、依据、惩戒机构及方式等方面,对内外部责任追究制度框架进行了初探
Abstract（英文摘要）：www.328tibet.cn At present, domestic and international enterprise’s accounting information discloses distortedly. The scandal that the accountant makes the fake is constant because of failing on accounting control. To a great extent, deeper reasons lie in that enterprise governance is not perfect and sound enterprise control system. Study on traditional accounting control only pays attention to the accounting control method and means of inside enterprises that he not considered this environmental factor of enterprise governance. Therefore, this paper studies the combining about several questions of accounting control from the enterprise governance.First of all, this paper illustrates the basic theories of accounting control on the basic of enterprise governance after author analyses relations between enterprise governance and accounting controlling, including accounting control classification, key element, goal, content and method. Concrete research offers theory and methodology to support for behind regarding one as.Secondly, this paper has described the tissue system of accounting control. It thinks the persons who correlats with company accounting control power of framework on the basis of interests of enterprise governance structure that control together the plurali appears, which appears level nature and non- harmonious characteristic. This paper divides accounting control system into several layers, including "outer of nuclear", "middle level" and "core in the core". All interests persons who correlat with the company are different level in company according to demanding of control. The control power and responsibility of different level is different. The paper also illustrates mechanis of checking and balancing among accounting control operating mechani within every level and among levels.Moreover, The paper has further studied on the supply quality to accounting information. On the basis of the thing, the supply and demand to accounting information is analyzed, including producing and revealing. Accounting information is produced on the basic of the management by objectives in the self- control system. The paper exposes the fact board of directors control on manager’s floor in the inside disclosure of information. The paper also exposes controlling mechani of outside market, government and society in the outside disclosure of information. The author thinks that government should strengthen to supervise accounting information. The author has put forward some policy suggestions.Finally, this paper thinks that responsibility investigation can restrain company from controlling people to violate accounting behior of regulation effectively. The author has visited the domestic and foreign responsibility claim system frame for the first time, from the target, basis, disciplining the organization and way as a warning of responsibility investigation mainly.
论文关键词： 公司治理；会计控制；会计组织；会计信息；责任追究；
Key words（英文摘要）：www.328tibet.cn Enterprise Governance；Accounting control；Accounting organization；Accounting information；Responsibility investigation；
Abstract（英文摘要）：www.328tibet.cn At present, domestic and international enterprise’s accounting information discloses distortedly. The scandal that the accountant makes the fake is constant because of failing on accounting control. To a great extent, deeper reasons lie in that enterprise governance is not perfect and sound enterprise control system. Study on traditional accounting control only pays attention to the accounting control method and means of inside enterprises that he not considered this environmental factor of enterprise governance. Therefore, this paper studies the combining about several questions of accounting control from the enterprise governance.First of all, this paper illustrates the basic theories of accounting control on the basic of enterprise governance after author analyses relations between enterprise governance and accounting controlling, including accounting control classification, key element, goal, content and method. Concrete research offers theory and methodology to support for behind regarding one as.Secondly, this paper has described the tissue system of accounting control. It thinks the persons who correlats with company accounting control power of framework on the basis of interests of enterprise governance structure that control together the plurali appears, which appears level nature and non- harmonious characteristic. This paper divides accounting control system into several layers, including "outer of nuclear", "middle level" and "core in the core". All interests persons who correlat with the company are different level in company according to demanding of control. The control power and responsibility of different level is different. The paper also illustrates mechanis of checking and balancing among accounting control operating mechani within every level and among levels.Moreover, The paper has further studied on the supply quality to accounting information. On the basis of the thing, the supply and demand to accounting information is analyzed, including producing and revealing. Accounting information is produced on the basic of the management by objectives in the self- control system. The paper exposes the fact board of directors control on manager’s floor in the inside disclosure of information. The paper also exposes controlling mechani of outside market, government and society in the outside disclosure of information. The author thinks that government should strengthen to supervise accounting information. The author has put forward some policy suggestions.Finally, this paper thinks that responsibility investigation can restrain company from controlling people to violate accounting behior of regulation effectively. The author has visited the domestic and foreign responsibility claim system frame for the first time, from the target, basis, disciplining the organization and way as a warning of responsibility investigation mainly.
论文关键词： 公司治理；会计控制；会计组织；会计信息；责任追究；
Key words（英文摘要）：www.328tibet.cn Enterprise Governance；Accounting control；Accounting organization；Accounting information；Responsibility investigation；