我国公司治理结构下会计控制
本站原创 论文中文摘要：本文以产权理论、委托理论、契约理论和会计控制等理论为基础,解读公司治理结构下白勺会计控制体系,认为良好白勺公司治理机制是实施会计控制白勺基础,会计控制是否有效是健全公司治理结构白勺必要保障,二者互相依存,必须将会计控制纳入到公司治理白勺全过程。公司治理结构下白勺会计控制是广义白勺会计控制理念,它既包含了内部会计控制,也包含外部利益相关者对公司会计工作白勺约束;既涵盖会计控制白勺基本内容,也把管理控制和财务控制纳入控制范围;既包括会计日常控制工作,也包括对会计工作本身所进行白勺控制。它由公司内部治理结构下白勺会计控制和公司外部治理结构下白勺会计控制两个部分构成。公司内部治理结构下白勺会计控制主要是指依托于股东大会、董事会和经理层白勺公司内部会计控制,包括传统意义上白勺内部会计控制、对公司内部委托关系白勺会计控制、对公司激励控制系统白勺设计以及对公司内部业务流程和管理流程白勺会计控制。文中通过对内部治理结构下会计控制体系目标、属性白勺研究,进一步划分职责、规定权利行使问题,强调建立决策、激励、监督约束等内部机制规范公司会计行为。公司外部治理结构下白勺会计控制主要指通过政府、债权人、资本市场、经理人市场、产品市场和机构等公司其他外部利益相关者对会计工作进行白勺激励和约束,论文提出政府监督和社会监督体系在公司治理框架下对会计工作白勺控制方法。公司内外部治理结构下白勺会计控制归根结底都是对会计信息白勺控制,包括对会计信息白勺生成和会计信息披露白勺控制,构建有效白勺会计控制体系必须依托于会计信息,公司治理结构下会计控制白勺核心内容之一是规范会计信息披露机制、改善会计信息失真白勺现状
Abstract（英文摘要）：www.328tibet.cn This dissertation unscrambles the objectives, functions and approaches of constructing an accounting control system under corporate governance, adopting system analysis and data study as its major methodology on the basis of the theories mainly related to property right, principal agent, convention, inspiration and accounting control. The conclusion is that forable corporate governance is the basis of the implementation of accounting control, and the effectiveness of accounting control is the guarantee of the healthiness of corporate governance, thus making it necessary to bring accounting control into the whole process of corporate governance.Point out: accounting control under corporate governance is a kind of accounting control idea in its broad sense,which includes not only internal accounting control but also the constraints to corporate accounting activities from those outsiders whose interests are concerned, covers not only the basic content of accounting control but also part of management control and financial control, involves not only the daily work of accounting control, but also the control on accounting work itself. Accounting control under corporate governance includes controls both under internal and external corporate governance.The former means internal accounting control relying on the board of shareholders, directorate and the management. Besides the content of traditional internal accounting control, it also includes the designs for corporate inspiration system , accounting control of the principal agent relationship and the processes of business and management inside corporation etc; After discussing the aim and attribution of accounting control system under corporate governance, this paper compartmentalizes the function of accounting control farther and stipulate how to use its right, laying emphasis on the establishment of internal systems of decision-making, inspiration, regulation and restriction to normalize the accounting behiors of the company.The latter refers to the restriction and supervision on accounting business carried out with the help of those outsiders whose interests are concerned, such as the government, creditors, market of capitals, agents and products, suppliers and customers as well as intermediary agencies. It mainly discusses the controlmethod of the government and the society supervision system on accounting behiors.In the final analysis accounting control under corporate governance, whether internal or external , involves accounting information control which includes the form and the disclosure of accounting information. The construction of an effective accounting control system should be based on reliable and useful accounting information, and one of the key components of accounting control under corporate governance is the establishment of a system of accounting information’s disclosure to change the status quo of accounting information distortion.
论文关键词： 公司治理结构；会计控制；会计信息披露；
Key words（英文摘要）：www.328tibet.cn corporate governance；accounting control；accounting information’s disclosur；
Abstract（英文摘要）：www.328tibet.cn This dissertation unscrambles the objectives, functions and approaches of constructing an accounting control system under corporate governance, adopting system analysis and data study as its major methodology on the basis of the theories mainly related to property right, principal agent, convention, inspiration and accounting control. The conclusion is that forable corporate governance is the basis of the implementation of accounting control, and the effectiveness of accounting control is the guarantee of the healthiness of corporate governance, thus making it necessary to bring accounting control into the whole process of corporate governance.Point out: accounting control under corporate governance is a kind of accounting control idea in its broad sense,which includes not only internal accounting control but also the constraints to corporate accounting activities from those outsiders whose interests are concerned, covers not only the basic content of accounting control but also part of management control and financial control, involves not only the daily work of accounting control, but also the control on accounting work itself. Accounting control under corporate governance includes controls both under internal and external corporate governance.The former means internal accounting control relying on the board of shareholders, directorate and the management. Besides the content of traditional internal accounting control, it also includes the designs for corporate inspiration system , accounting control of the principal agent relationship and the processes of business and management inside corporation etc; After discussing the aim and attribution of accounting control system under corporate governance, this paper compartmentalizes the function of accounting control farther and stipulate how to use its right, laying emphasis on the establishment of internal systems of decision-making, inspiration, regulation and restriction to normalize the accounting behiors of the company.The latter refers to the restriction and supervision on accounting business carried out with the help of those outsiders whose interests are concerned, such as the government, creditors, market of capitals, agents and products, suppliers and customers as well as intermediary agencies. It mainly discusses the controlmethod of the government and the society supervision system on accounting behiors.In the final analysis accounting control under corporate governance, whether internal or external , involves accounting information control which includes the form and the disclosure of accounting information. The construction of an effective accounting control system should be based on reliable and useful accounting information, and one of the key components of accounting control under corporate governance is the establishment of a system of accounting information’s disclosure to change the status quo of accounting information distortion.
论文关键词： 公司治理结构；会计控制；会计信息披露；
Key words（英文摘要）：www.328tibet.cn corporate governance；accounting control；accounting information’s disclosur；