财务会计信息与公司治理

财务会计系统不但给公司控制机制提供直接的财务信息,而且还提供股票价格中反映的所有间接信息。会计治理研究中的一个基本目标是为财务会计提供的信息,在多大程度上减缓由所有权和经营权两权分离所带来的代理问题,以及减少信息不对称问题提供证据。本文着重探讨财务会计信息在公司治理机制中的作用,公司治理机制对财务会计信息反作用的互动研究,并提出了公司治理的对策。

Financial Accounting Information and Corporate Governance

Financial accounting systems provide direct input to corporate control mechanisms,as well as providing indirect input to corporate control mechanisms by contributing to the information contained in stock prices.A fundamental objective of governance research in accounting is to provide evidence on the extent to which information provided by financial accounting systems mitigate agency problems and information asymmetry due to the separation of managers and outside investors.This paper pays much attention to the role of the financial accounting information in corporate governance mechanisms and the role of corporate governance mechanisms on the financial information,and conclude some suggestions of corporate governance.