会计管制与公司治理协同改进的机制研究  

Mechanism Structure of Co-Improvement of Accounting Regulation and Corporate Governance

作　　者：綦好东[1] 李杰[1] 

机构地区：[1]山东财政学院会计学院,山东济南250014

出　　处：《经济管理》2008年第2期10-16,共7页Business and Management Journal ( BMJ )

基　　金：教育部人文社会科学研究项目"国资委对国有企业实施财会监管的运作规程研究"(03JD790052);山东省社科规划重点项目"会计管理与公司治理协同改进的经验与机制研究"(06JDB054)

摘　　要：资本市场的健康、持续发展有赖于包括会计管制和公司治理在内的基础性制度作为支撑,尤其是会计管制与公司治理的协同改进。本文以美国会计管制与公司治理的演进为例,论证了会计管制和公司治理协同改进的命题。在此基础上,从机构设置、监管责任和规则制定权安排3个方面构建了我国会计管制与公司治理协同改进的机制架构,力图建立一个目标统一、权责清晰的会计管制和公司治理监管体系。The healthy and continuous development of capital market relies on the support of fundamental system that includes the accounting regulation and corporate governance, in particular, the cooperative improvement of accounting regulation and corporate gover- nance. This paper, based on the development of the cooperative improvement of accounting regulation and corporate governance from America, verifies the proposition that accounting regulation and corporate governance must improve cooperatively. Based on this, this paper constructs the framework of our country ＇ s cooperative improvement of accounting regulation and corporate governance from the aspects of institu- tions, responsibility of supervision and the arrangement of power of setting rules. This paper attempts to build a supervision system of accounting regulation and corporate governance including unified target, clear right and responsibility, and intends to integrate the present principles of accounting and corporate governance, in order to achieve the healthy and continuous development of capital market.

关 键 词：会计管制 公司治理 协同改进 

分 类 号：F275.2[经济管理—企业管理]