基于公司控制权的会计规则制定问题研究  

A Research on the Accounting-Rule-Setting Based on the Corporation Control

作　　者：田昆儒[1] 朱钊[1] 张淼[1] 

机构地区：[1]天津财经大学会计学系,天津300222

出　　处：《湖北民族学院学报（哲学社会科学版）》2006年第4期138-143,共6页Journal of Hubei Minzu University：Philosophy and Social Sciences

基　　金：天津市社科基金项目"基于公司治理的会计信息传导机制研究"(编号:TJ05-GL006)阶段性成果之一

摘　　要：针对我国现有的通用会计规则制定权安排,建议理顺公司的产权关系、完善会计规则的制定体系、加强会计法治建设及职能部门会计监管;针对我国的剩余规则制定权安排,建议合理构建公司治理中的权力制衡机制、建立企业财务的共同决策机制、借鉴成功的公司治理经验。Aiming at the current arrangement of the general accounting - rute - setting rights in China,the author suggests that all the related departments should put the property right relation of the business in good order, consummate the accounting - rule - setting system, strengthen the construction of the accounting institutions and the accounting control of the functional departments. Meanwhile, aiming at the arrangement of the residual -rule -setting rights in China, the author also suggests the related departments to establish a power balance mechanism in the corporation governance, to build a co - determination mechanism of the enterprise financing and to learn successful experience of corporation governance.

关 键 词：公司治理 会计规则 公司控制权 会计准则 

分 类 号：F233[经济管理—会计学]