企业所有权变迁、治理结构演进与剩余计量

会计信息依附于特定的公司治理结构,同时,会计信息又是维系治理结构均衡的重要机制。本文运用企业理论阐述了企业所有权变迁和治理结构演进的历史过程,进而分析了现行企业剩余计量规则(财务会计模式)落后于企业所有权安排和公司治理实践的问题,并对财务会计模式重构的可能进行了讨论。

Change of Enterprise Ownership, Evolution of Governance Structure and Residue Measurement

Accounting information depends on specific corporate governance structure; while it's also the significant mechanism for maintaining the balance of corporate governance. The paper focuses on the interpretation of the change of enterprise ownership and the evolution of corporate governance by using the firm theory, analyzes the issue of present residue measurement rule (financial accounting mode) backwards to the enterprise ownership arrangement and the practice of corporate governance, then discusses the feasibility of accounting mode's recomposition.