关于公司治理费用的探讨

本文从公司治理概念为出发点,推导出公司治理费用的识别原则。在对这些原则深入分析后,给出公司治理费用的定义即:公司治理费用是指公司(企业)因经营权与所有权分离所派生的治理活动产生的费用,以及为协调外部利益相关者而发生的费用。其边界与会计中合并报表的边界相一致。同时,还简要提出了公司治理费用的分析方法及其披露的相关建议。

Exploration about Corporate Governance Expenses

The article begins from the concept of corporate governance, and deduces the recognition principle of corporate governance expenses. After thorough analysis to these principles, it gives the definition of corporate governance expenses: it indicts the happening expenses of corporate governance activities because of the separate rights of operation and own and for coordinating the external stakeholders. Its boundary keeps consistent with that of emerging accounting report. At the same time, it also brings forward briefly analyzing method of corporate governance expenses and some disclosed suggestions.