会计管制的公司治理导向:经验与启示  

Corporate Governance Orientation of Accounting Regulation: Empirical Evidences and Implications

作　　者：綦好东[1] 

机构地区：[1]山东财政学院,250014

出　　处：《会计研究》2005年第7期13-18,共6页Accounting Research

基　　金：教育部人文社会科学研究项目(批准号:03JD790052);山东财政学院博士研究基金项目(批准号:200428)的专题成果。

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。It has been found that there is remarkable relevance between accounting regulation and corporate governance.However,there is no good explanation in theory about which one plays a leading role between them.Based on the domestic and foreign empirical findings about the relation between the accounting regulation and corporate governance,the paper brought forward and proved the assumption that the orientation of accounting regulation should be corporate governance,and then proposed basic thoughts of improving accounting regulation in China.

关 键 词：会计管制 公司治理结构 企业会计 中国 

分 类 号：F275.2[经济管理—企业管理]