公司治理中的会计角色

近年来 ,上市公司的治理成为企业改革的又一个热点话题 ,其中 ,财务信息失真问题引起社会愈来愈多的关注 ,会计也成为人们非议的焦点。本文要厘清的是会计在公司治理中真正的角色和地位是什么 ,以便正确发挥会计在公司治理中的作用。本文认为 ,会计在公司治理中所扮演的角色为 :一方面 ,财务会计和审计作为一个信息系统 ,在减少信息的不对称方面起着重要的作用 ;另一方面 ,管理会计与内部审计为监督合约条款的实施 ,保障合约的有效运行也发挥着重要的作用。

The Role Accounting plays in Corporate Governance

Governance of listed companies becames a hot topic of enterprise reform during these several years. The problem of low-quality accounting information has aroused general concern, and correspondingly, accounting became the target of censure. This paper intends to identify the specific role that accounting plays in corporate governance, to ensure accounting to be effective in the process. For one point, financial accounting and auditing will exert significant influence on decreasing the dissymmetry of information. For the other, management accounting and internal auditing play effective role in the supervision of contracts execution and guarantee of effective operation of contracts. The paper also discusses various accounting models with different characteristics formed in related to corporate governance structure in different countries.