【作者】 綦好东；

【机构】 山东财政学院；

【摘要】 尽管人们已经发现会计管制与公司治理之间具有显著的相关关系,然而,它们之中究竟哪一个起导向作用,在理论上并未得到很好的阐释。本文以国内外会计管制与公司治理的经验事实为依据,提出并论证了"会计管制以公司治理为导向"的命题,在此基础上探讨了我国坚持以公司治理为导向进行会计管制改进的基本思路。更多还原

【Abstract】 It has been found that there is remarkable relevant relation between accounting regulation and corporate governance.However,what playing a leading role between them has been not good explanation in theory.Based on the domestic and foreign empirical facts of accounting regulation and corporate governance,the thesis brought forward and proved the proposition that the orientation of accounting regulation should be corporate governance,and then proposed basic thoughts of improving accounting regulation in China.更多还原