文献类型：期刊文献

中文题名：公司治理结构和会计控制观

英文题名：The Structure of Corporate Governance and the Philosophy of Accounting Control

作者：张炎兴[1]

机构：[1]绍兴文理学院经管系

年份：2001

期号：8

起止页码：10

中文期刊名：会计研究

外文期刊名：Accounting Research

收录：CSTPCD、、北大核心2000、国家哲学社会科学学术期刊数据库、北大核心、社科基金资助期刊、CSSCI、CSSCI2000_2002

语种：中文

中文关键词：公司治理结构;会计控制观;中国特色;会计目标

中文摘要：研究公司治理结构 ,可识别会计信息的主要使用者 ,以确定会计观。美国公司股权分散型特征 ,决定了会计决策有用观导向 ;德日公司机构控制型特征 ,决定了会计受托责任观导向 ;我国公司治理结构 ,既有德日式的机构控制型 ,又有东亚式的拥有者管理型 ,我国以会计控制观导向建立会计规范体系 ,既现实 ,又必要、可行 ,体现了中国会计特色。为与国际会计协调 ,我国会计规范体系可实行“一国两制” :一般企业会计以会计控制观为导向 ,上市公司会计以决策有用观为导向 ;或所有企业会计均以会计控制观为导向 。

外文摘要：Studying the structure of corporate governance can help us identify the main users of accounting information so as to determine philosophy of accounting.The decentralized shareholder-ship of U S A companies determines the usefulness of accounting information for its relevant users.The controlled structure of German and Japanese companies determines its accountability orientaion.The corporate governance structure of Chinese companies incorporate the features of both German and Japanese company and companies in East Asia.With the philosophy of accounting control as the goal in china,it is realistic,necessary and practical to establish a standard accounting system.It reflects the characteristics of Chinese accounting.In order to be in alignment with international accounting,the standard Chinese accounting system should be of'one country,two systems'.For listed companies,useful accounting information should be the orientation.For the rest,accountability should be the orientation;or accountability should be the orientation of all enterprises,whereas public companies take the useful accounting information orientation in addition.