| 会计管制与公司治理协同改进的机制研究 |
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| 引用本文： | 綦好东,李杰.会计管制与公司治理协同改进的机制研究[J].经济管理,2008(2):10-16. |
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| 作者姓名： | 綦好东 李杰 |
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| 作者单位： | 山东财政学院会计学院,山东济南250014 |
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| 基金项目： | 教育部人文社会科学研究项目“国资委对国有企业实施财会监管的运作规程研究”（05JD790052）;山东省社科规划重点项目“会计管理与公司治理协同改进的经验与机制研究”（06JDB054）. |
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| 摘 要： | 资本市场的健康、持续发展有赖于包括会计管制和公司治理在内的基础性制度作为支撑，尤其是会计管制与公司治理的协同改进。本文以美国会计管制与公司治理的演进为例，论证了会计管制和公司治理协同改进的命题。在此基础上，从机构设置、监管责任和规则制定权安排3个方面构建了我国会计管制与公司治理协同改进的机制架构，力图建立一个目标统一、权责清晰的会计管制和公司治理监管体系。
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| 关 键 词： | 会计管制 公司治理 协同改进 |
| 文章编号： | 1002-5766（2008）02-0010-07 |
| 收稿时间： | 2007-09-06 |
Mechanism Structure of Co-Improvement of Accounting Regulation and Corporate Governance |
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| QI Hao-dong LI Jie.Mechanism Structure of Co-Improvement of Accounting Regulation and Corporate Governance[J].Economic Management,2008(2):10-16. |
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| Authors: | QI Hao-dong LI Jie |
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| Institution: | QI Hao-dong LI Jie (Sh,ong University of Finance,Jinan,Sh,ong,250014,China) |
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| Abstract: | The healthy and continuous development of capital market relies on the support of fundamental system that includes the accounting regulation and corporate governance,in particular,the cooperative improvement of accounting regulation and corporate gover- nance.This paper,based on the development of the cooperative improvement of accounting regulation and corporate governance from America, verifies the proposition that accounting regulation and corporate governance must improve cooperatively.Based on this,thi... |
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| Keywords: | accounting regulationl corporate govemance Co-improvement integration |
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