论会计信息披露的治理功能  

On the Administration Function of Accounting Information Disclosure

作　　者：张踩峰[1,2] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072 [2]湖北大学商学院,湖北武汉430062

出　　处：《经济与管理》2009年第8期52-55,共4页Economy and Management

摘　　要：会计信息披露本身作为治理上市公司的一个机制,是政府代表社会公众与上市公司签订的一份公共合约,具有很强的外生性。公司治理本应作为上市公司内生的制度安排,但由于其是从西方移植的产物,在中国当前的社会环境下难有作为,而发挥会计信息披露的本原作用——公司治理功能,则有助于实现会计信息披露和公司治理之间的良性循环。As the mechamism of administering the listed company, the accounting information disclosure is the public contract signed by government representing the society public and listed company. As the systematic agreement of listed company, but due to the product transferred from the western countries, the company corporation can not do something in China＇s society enviomment. So we should bring the accounting information disclosure function into play, it is helpful to realizc the virtuous circle between the accounting information disclosure and the company corporation.

关 键 词：会计信息披露 公共合约 公司治理 作用机制 

分 类 号：F270[经济管理—企业管理]