基于公司治理的会计信息失真分析及治理研究

企业是一个利益相关者权利的集合体,公司治理的核心是剩余索取权和控制权的安排。会计信息在企业剩余索取权和控制权的安排中发挥着至关重要的作用,会计信息失真的深层原因在于企业的产权关系混乱、公司治理不完善、内部人控制问题严重。本文分析了公司治理失范对会计信息失真的影响,并在此基础提出治理会计信息失真应当从实质着手,理顺企业产权关系,完善公司治理,合理构建权力制衡机制,改革董事会的成员结构,在公司董事会之下设立财务委员会、审计委员会、调配监事会人员构成以强化监事会的监督职能。

A Research on The Distortion of Accounting Information Based on Corporate Governance

This paper discusses the reasons and how to governance the distortion of accounting information.Based on the contractual theory of firm and further analysis, the paper show us that the firm is an aggregation of stakeholders' property rights. Rights of control and claim to residue constitute the core of corporate governance. The confusion of firm's property right is the true reason about the distortion of accounting informatioa We should arrange control rights and residual claim reasonably and enhance corporate governance. The paper concludes that we should establish perfect rights restriction mechanism, reform directorate, establish finance committee and audit committee and enhance supervise function of supervisory committee to improve accounting information quality.