公司治理结构和会计控制观

研究公司治理结构 ,可识别会计信息的主要使用者 ,以确定会计观。美国公司股权分散型特征 ,决定了会计决策有用观导向 ;德日公司机构控制型特征 ,决定了会计受托责任观导向 ;我国公司治理结构 ,既有德日式的机构控制型 ,又有东亚式的拥有者管理型 ,我国以会计控制观导向建立会计规范体系 ,既现实 ,又必要、可行 ,体现了中国会计特色。为与国际会计协调 ,我国会计规范体系可实行“一国两制” :一般企业会计以会计控制观为导向 ,上市公司会计以决策有用观为导向 ;或所有企业会计均以会计控制观为导向 ,上市公司会计再实行以决策有用观为导向

Corporate Governance Structure and the Philosophy of Accounting Control

Studying the structure of corporate governance can help us identify the main users of accounting information so as to determine philosophy of accounting.The decentralized shareholder-ship of U S A companies determines the usefulness of accounting information for its relevant users.The controlled structure of German and Japanese companies determines its accountability orientaion.The corporate governance structure of Chinese companies incorporate the features of both German and Japanese company and companies in East Asia.With the philosophy of accounting control as the goal in china,it is realistic,necessary and practical to establish a standard accounting system.It reflects the characteristics of Chinese accounting.In order to be in alignment with international accounting,the standard Chinese accounting system should be of"one country,two systems".For listed companies,useful accounting information should be the orientation.For the rest,accountability should be the orientation;or accountability should be the orientation of all enterprises,whereas public companies take the useful accounting information orientation in addition.