论公司治理与会计信息

【作者】 梁淑红；

【导师】 刘铭达； 韦德洪；

【作者基本信息】 广西大学 ， 金融学， 2004， 硕士

【摘要】 在世纪交替时，诸多公司因会计信息问题而破产。这种现象暗示了在新的经营环境下，必须对公司治理与会计信息的关系进行重新审视。本文在这一背景下展开对公司治理与会计信息之间相互关系的研究。本文以公司治理和会计的相关原理为基础，采取会计研究的规范法，从不同的角度进行了分析，指出在因会计造假而导致诸多公司破产的背后会计信息与公司治理之间存在的本质联系。因为会计必须首先为管理服务这一本质，确定了会计信息在提供时体现出多层次的相关性，也使得会计信息在公司治理中既有着不可代替的重要作用，也有着制度不能完全消除的局限性。这种局限性成为公司治理必须解决的难题。而不同的公司治理模式对解决这一局限性的方法又各有不同，效果也值得反思。 本文的突出之处在于能从公司治理本质与会计信息本质中寻找两者的联系，而改变了以往从单纯会计造假、公司治理失败等外在表现来分析问题。并进一步确定了会计信息具有被操纵的必然性。从这一点来说，无论采用何种方式的公司治理模式，都无法完全消除会计信息操纵所导致的公司治理的失败的可能性。但不同的公司治理模式加强控制时，能在一定程度上消除会计信息操纵所带来的负面影响。更多还原

【Abstract】 By the turns of centuries, there were many companies went into bankruptcy. These dropped a hint we must take a new look at the relation between corporate governance and accounting information. Accounting to the background, this paper makes a study on the relation between corporate governance and accounting information. It base on theories of Corporate Governance and Accounting, apply normative approach to make analyze from several aspects and point out the essential relation between corporate governance and accounting information, which make so many corporate go in bankruptcy. Accounting must serve for manage, this essence confirm multiplayer relativity when accounting information be supplied and let accounting information not only act important role in corporate governance but also have connatural limit. The limit becomes difficult problem of corporate governance. Different modes of corporate governance have different ways to solve, and have different worthy effects.The merit of this paper is to find the relation from essences of corporate governance and accounting information. This approach change analyze question from faked accounting information and failure of corporate governance. Further more, it makes sure that accounting information has inevitability to be controlled. No matter what mode of corporate governance cannot eliminate the control. No matter what mode of corporate governance cannot eliminate the control and the possibility of failure of corporate governance it make. But different mode strengthen perfect their manage system can eliminate kickback in a certain.更多还原