企业会计机构与董事会或最高管理层关系研究——企业会计内部相对独立性问题

本文在界定企业董事会或最高管理层关系的基础上,分别从会计本质特征、公司治理结构、内部控制实施要求等方面进行相应基本理论分析与考察,提出企业会计内部相对独立性观点。本文的研究对于正确处理企业会计机构与董事会或最高管理层关系、充分发挥会计职能作用、保证会计准则等法规制度贯彻执行、提高会计信息质量、制约会计舞弊等方面有重要的理论与实践意义。

The Study on Relationships Between the Corporate Accounting Body and the Board of the Directors(or Top Management)

Based on the definition on the relationships between the corporate accounting body and the board of the directors (or top management), the paper covers the related basic theoretical analysis and review from the aspects, such as the hypostasis characteristic of accounting, corporate governance structure, implementation requirements of Internal control. The author proposes up the internally relative independence of corporate accounting body. It is meaningful to precisely deal with above the relationships, fully bring the accounting into function, guarantee the implementation of accounting codes and laws, like Accounting Standards, improve the accounting information quality, and restrict accounting frauds and embezzlement.