公司治理下的管理会计改革研究

公司治理包含丰富的内容,涉及股东、董事会、经理层等责、权、利关系问题,董事会、经理业绩考评问题,约束机制、激励机制、决策系统的建立问题等,这些与管理会计中的决策会计、责任会计、控制会计存在密切联系。公司治理不仅依赖于财务会计,也需要利用管理会计信息系统提供大量的非财务信息,公司治理问题的出现必将推动管理会计目标、内容、方法的改革。

Research on Accounting Reform under the Corporate Governance

Corporate governance covers a large variety of contents, which involve the problems about the relationships of the responsibility, power and interests among the shareholders, board of directors and the managers, about the performance evaluation of board of directors and the managers, and those about the establishment of regulation mechanism, the stimulation mechanism and the decisionmaking system. Those contents have close relation with the decision accounting, the responsibility accounting and the controlling accounting. Corporate governance not only depends on the financial accounting, but also needs the non-financial information provided by the management accounting information system. The emergence of the corporate governance problems will definitely promote the reforms about the object, the content and the method of management accounting.